Loss Attributing Qualifying Company
（重定向自LAQC）
A Loss Attributing Qualifying Company (LAQC) was a type of company which, by New Zealand law, passed on any losses to its shareholders. The shareholders could then offset these losses against their personal income for tax purposes.
Following the 2010 New Zealand budget, legislation passed was December 2010 that made changes to the rules for qualifying companies (QCs) and loss attributing qualifying companies (LAQCs).