Forms for Tax Agents starting with: I
Imputation and the company tax rate change fact sheet IR237
(published March 2011)
About this guide
A factsheet for New Zealand companies, supplementing the Imputation guide (IR274) until 31 March 2013
Adobe Acrobat PDF | 269kb | 5 pages
When to use this guide
We have prepared this factsheet 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.