IR4 is the companies tax return.1 Question 12 in IR4 is about income from schedular payments2.
A summary of Schedular Payments, if received by the company will be send by IRD3.
Tax deducted from schedular payments made to close companies can be transferred directly(attributed) to the companies shareholders-employees in some circumstances3.
There is a specific anti-avoidance rule, called the attribution rule4, that prevents an individual
avoiding the top personal rate for income from personal services by diverting income to an associated entity5.