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Look-through company
A Look-Through Company (LTC) is a kind of tax structure for New Zealand companies with limited liability, which allows the company in question to transfer its income and expenditure to its shareholders directly. The LTC has replaced the previously popular Loss Attributing Qualifying Company and will be a simpler alternative to Limited Partnership; however, this new structure differs in a number of key areas.
== Introduction ==
In May 2010, as part of the 2010 New Zealand budget, Loss Attributing Qualifying Companies (LAQCs) were abolished.
LAQCs which had been popular among property investors. Community Investors anxiously awaited the appearance of any alternative. In December 2010, new legislation was introduced which approved a new type of companies—or rather, a new kind of taxation structure for companies in the vein of the old LAQCs. These were to be called Look-Through Companies. The draft law was published yet on 15 October 2010, and successfully passed one and a half months later. This latest LTC legislation went into effect on 1 April 2011
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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