Forms for Tax Agents starting with: A
Annual imputation return guide 2009 IR4JG
(published January 2009)
About this guide
This guide is to help you complete the 2009 IR4J imputation return and FDP (foreign dividend payment) account return.
Adobe Acrobat PDF | 101kb | 19 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