Online IR4 2004
Help IR4 2004 - Imputation return
Note
New Legislation - trans-tasman imputation and imputation groups
Legislation enacted in the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 will make it possible for Australian companies to elect to maintain a New Zealand imputation account from the 2003-2004 imputation year. A new form of grouping (for imputation purposes only) is also introduced which Australian companies may join.
Return Filing for trans-Tasman imputation
Australian compaines that make a trans-Tasman imputation election are required to file an Annual imputation return (IR4J) by 31 July, following the end of the imputation year. Company income tax returns (IR4s) are not required, unless the company has a permanent establishment in New Zealand.
Copies of all returns are available from this website.
Return filing for imputation groups
Company tax return (IR4)
Company returns are required to be filed by all New Zealand companies that elect to be a member of an imputation group and Australian companies with New Zealand Source income.
Annual Imputation return (IR4J)
The imputation return for an imputation group should be filed by the group representative on a separate IR 4J form.
Imputation group members should not include any imputation details on page 6 of this income tax return. An exception applies for nominated companies of a resident imputation group where there is an ICA debit balance.
Dividend withholding payment account (IR4D) returns
This legislation does not alter the filing requirements for companies who have elected to maintain a dividend withholding payment account.
Most New Zealand resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. If you are an Australian company or part of an imputation group please read the note above. The following bodies do not have to file imputation returns:
- non-resident companies
- trustee companies (but not group investment funds with Category A income)
- any company with a constitution that prevents it distributing all its income or property to any proprietor, member or shareholder
- companies whose income is completely exempt from tax
- public sector hospitals and health service providers (private sector hospitals and health service providers must still file an imputation return)
- local authorities
- Crown Research Institutes
- non-active companies.
Note
If you need to file the company's imputation return before the income tax return is due, to allow a refund to be released, download an Annual imputation return (IR4J) or phone INFOexpress to order one.
Other pages in this section
- Help IR4 2004 - Adjustments to debit balance
- Help IR4 2004 - Associated taxpayers
- Help IR4 2004 - Business or rental income
- Help IR4 2004 - Closing balance
- Help IR4 2004 - Has the company ceased
- Help IR4 2004 - Company controlled or owned by non-residents
- Help IR4 2004 - company details
- Help IR4 2004 - Conduit tax relief
- Help IR4 2004 - Credits
- Help IR4 2004 - Debits
- Help IR4 2004 - Credits
- Help IR4 2004 - Debits
- Help IR4 2004 - Opening Balance
- Help IR4 2004 - Dividend withholding payment account return
- Help IR4 2004 - Foreign investor tax credit
- Help IR4 2004 - Foreign rights
- Help IR4 2004 - Foreign-sourced dividends
- Help IR4 2004 - Imputation
- Help IR4 2004 -
- Help IR4 2004 - Imputation credits
- Help IR4 2004 - Imputation penalty tax
- Help IR4 2004 - Total income after net losses brought forward
- Help with online IR 4 company return 2004
- Help IR4 2004 - Injury Prevention, Rehabilitation, and Compensation Act 2001 (ACC)
- Help IR4 2004 - Insurance premiums paid to an overseas insurer
- Help IR4 2004 - Loss attributing qualifying company
- Help IR4 2004 - Loss from a loss attributing qualifying company
- Help IR4 2003 - Late filing penalties
- Help IR4 2004 - Late payment
- Help IR4 2004 - Limitation on tax refunds
- Help IR4 2004 - Net losses brought forward
- Help IR4 2004 - Lowest economic interests of shareholders
- Help IR4 company return 2004
- Help IR4 2004 - Non-resident entertainer or contractor
- Help IR4 2004 - Non-resident
- Help IR4 2004 - New Zealand dividends
- Help IR4 2004 - New Zealand interest
- Help IR4 2004 - Opening balance
- Help IR4 2004 - Other income
- Help IR4 2004 - Overseas income
- Help IR4 2004 - Partnership, estate or trust income
- Help IR4 2004 - Payment dates
- Help IR4 2004 - Dividend withholding payment penalty tax
- Help IR4 2004 - 2005 provisional tax
- Help IR4 2004 - Refunds and/or transfers
- Help IR4 2004 - Return due date
- Help IR4 2004 - 2004 return not filed by 2005 provisional tax instalment date
- Help IR4 2004 - Self-assessment by taxpayers
- Help IR4 2004 - Shareholder details
- Help IR4 2004 - Share repurchases
- Help IR4 2004 - Net losses and subvention payments
- Help IR4 2004 - Tax sparing, group investment funds and superannuation schemes
- Help IR4 2004 - Which companies must file a return
Date published: 02 Dec 2004
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