How it works
LTCs are special-purpose companies with look-through tax treatment. Owner-level tax positions drive the final impact.
FeatureIncome and losses can be attributed to owners
EntityUses LTC rules rather than standard company treatment alone
Look-Through Company (LTC) NZ Guide
This NZ look-through company guide explains how LTC income and losses can flow through to owners and why owner-level tax settings matter.
Use the calculator
Use the live tool area above to review the current reference content for this topic, then follow the official guidance below for the exact published rules. This page is built for business owners and advisors considering or managing a look-through company in New Zealand.
- Loss limitation rules matter.
- Ownership and elections must stay compliant.
- LTCs are not interchangeable with standard companies.
Official IRD guidance
Check the official IRD guidance for the latest published rules, thresholds, timing, and definitions that apply to Look-Through Company (LTC).
Open official guidance
www.ird.govt.nz/income-tax-calculator/income-tax-for-businesses-and-organisations/income-tax-for-companies/look-through-companies
Disclaimer
This calculator provides estimates only and does not replace official IRD calculations.
Frequently asked questions
What is a look-through company?
An LTC is a company structure where income and losses can flow through to owners for tax purposes.
Why do owner tax settings matter in an LTC?
Because the owners generally bear the tax consequences of the attributed income or loss.
How do I use this Look-Through Company (LTC) tool?
Use the live reference panel above to review the current rates, rules, and official guidance for this topic. This page does not currently include a numeric calculator for this tool.
Does this replace official IRD calculations?
No. This calculator or guide provides estimates and general information only, so you should still confirm the final position with official IRD guidance or professional advice where needed.
Where can I verify this with IRD?
Use the official guidance linked on this page to check the published rules, thresholds, filing expectations, and definitions that apply to Look-Through Company (LTC).