Find a form or guide based on keyword, document title or document number:
| 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 |
ImputationThe 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. |
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 normal 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 |
