Business income tax
Annual imputation return guide 2007 IR4JG
About this guide
A guide to help you complete the 2007 IR4J imputation return and dividend withholding payment account return.
Adobe Acrobat PDF | 82kb | 20 pages
When to use this guide
Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. 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
- local authorities
- Crown research institutes
- non-active companies
- Maori authorities.
What you will need
