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| Title and summary | Number |
Election to form an imputation groupUse this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form. |
IR473 |
ImputationThis guide has a general explanation of how the imputation system works and a basic explanation of a Māori authority credit. It explains the ICA (imputation credit account), the special imputation rules relating to cooperative companies, how shareholders are taxed for dividends they receive, and the impact on the income of an overseas shareholder. |
IR274 |
Imputation group maintenanceUse this form to join an existing imputation group, leave an imputation group and/or change the nominated company of an imputation group. |
IR475 |
New Zealand tax residence guideThis guide explains who is a New Zealand resident for tax purposes. The tax residence rules are different from the New Zealand immigration residency rules. |
IR292 |
Trans-Tasman imputation election formThis service is for Australian companies wishing to maintain a tax imputation credit account in New Zealand. You can also complete this online. |
IR488 |