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Templates
Government forms
Form IR462 - Jul 2019

Government forms

Form IR462 - Jul 2019

Settlors of trusts disclosure

Form IR462 is used as a disclosure form for settlement of trust.

Originally published by: ird.govt.nz

Used 14 times

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Frequently asked questions

Form IR462 is used as a disclosure form for settlement of trust. A settlor of a trust who is resident in New Zealand for any part of the income year, may be taxed as an agent of the trustee on trustee income which is derived in that income year, if the trust ceases to have a New Zealand trustee.If all the trustees of the trust cease to be New Zealand residents, the settlor must tell us within three months of the date on which the trust ceased to have a resident trustee. In each of these situations, the settlor must complete a Settlors of trusts disclosure (IR462) form within three months and send it to IRD.
Anyone who makes a settlement to a trust.
The completed Form IR462 should be submitted to the IRD.

Used 14 times