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Business income tax
Tāke moni whiwhi mō ngā pakihi

Trans-Tasman 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.

About Trans-Tasman imputation

If you are a New Zealand or Australian company or business, or a New Zealand shareholder wishing to do business across the Tasman, this section outlines your tax obligations.

Trans-Tasman imputation for New Zealand shareholders

Find information on how Australian companies may elect to pass on credit for any New Zealand tax paid to their New Zealand shareholders.

Trans-Tasman imputation for New Zealand companies

If you are a New Zealand company, use this section to find information on electing to maintain an Australian franking account, imputation grouping and the necessary forms you will need.

Trans-Tasman imputation and the company tax rate change

Find out how the 2012 reduction of company income tax rate (CTR) from 30% to 28% affects trans-Tasman imputation.

Trans-Tasman imputation rules and additional help

Find information on the rules for allocating imputation credits to dividends, streaming and trading, and change of shareholder continuity.

Assessments and disputes, penalties and interest and the ICA

Find information on assessments and disputes, penalties and interest, transactions recorded in the imputation credit account (ICA) and the significance of the ICA closing balance.