Documents numbered between 200 and 299
Imputation and the company tax rate change fact sheet IR237
(published March 2008)
About this guide
A fact sheet for New Zealand companies, supplementing the IR274 Imputation guide until 31 March 2010
Adobe Acrobat PDF | 121kb | 6 pages
When to use this guide
We have prepared this fact sheet for companies and their shareholders. It describes what you will need to know, about the ongoing and transitional effects that the change of the company tax rate (CTR) has on imputation, eg on the maximum imputation ratio.
What you will need
To put the information in this fact sheet into practical use, you need to know your company’s balance date, ie when your income year starts and ends.
