Dormant Companies

Key requirements

The simplified dormant company form requires two essential declarations and is generally due by 30 November. Investment ownership does not by itself prevent dormancy if no income arose during the period, but a company receiving income is not dormant under this definition. A filing waiver requires the detailed conditions, including completed obligations up to cessation and GST deregistration where relevant. Companies resuming business or earning income must revisit their status and obligations. Keep the submission acknowledgement and supporting records. Tax dormancy is assessed against the whole basis period, not merely whether sales occurred in its final month or whether the company was marked inactive elsewhere.