Trans-Tasman business
Imputation IR274
(published April 2011)
About this guide
This 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.
Adobe Acrobat PDF | 325kb | 39 pages
When to use this guide
Read this guide for the full technical details of imputation in New Zealand as it affects companies and their shareholders.
What you will need