myIR, payments and more
Learn about the basics of imputation and how it works in New Zealand.
Tax legislation was passed in 2007 that reduced the company tax rate from 33% to 30%. Learn about how this has affected imputation.
On 23 June 2003 the New Zealand Government introduced the Taxation Bill which includes changes to the double taxation that can arise on certain trans-Tasman investments.
Did you know?
If you are a New Zealand company using imputation, you also need to know about RWT (resident withholding tax) on dividends.