Annual imputation return guide 2007

A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return.

Annual imputation return guide 2008

This guide is to help you complete the 2008 IR4J imputation return and dividend withholding payment account return.

Annual imputation return including dividend withholding payment account return 2007

This form is used to file the company's imputation return separately from your income tax return.

Imputation

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

Ratio change declaration

Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.

Imputation and the company tax rate change fact sheet

A fact sheet for New Zealand companies, supplementing the IR274 Imputation guide until 31 March 2010