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Te hīkaro uara mō ngā kamupene Imputation for companies

Income tax
Income tax
  • Income tax for businesses and organisations
    • Income tax for companies
      • Look-through companies
      • Qualifying companies
      • Controlled foreign companies
      • Imputation for companies
        • How imputation credits work
        • Imputation grouping
        • Imputation between Australia and New Zealand
        • Contact us about imputation
      • Losses for companies
      • Consolidation for companies
      • File a Companies income tax return (IR4)

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

Imputation lets shareholders receive tax credits with the dividends they receive, by allowing the company to pass on credits for the income tax it has already paid.

Companies keep track of how much income tax they pay and can attach this as an imputation credit to the dividends they pay out. The dividends are part of each shareholder’s income, but the imputation credit reduces the income tax they have to pay personally. This means company profits are not taxed twice.


Pages in this section
  • How imputation credits work How to keep track of your imputation credits and pass them on to your shareholders.
  • Imputation grouping Groups of New Zealand or Australian companies can choose to form an imputation group if they meet certain criteria.
  • Imputation between Australia and New Zealand Trans-Tasman imputation lets Australian companies keep an imputation credit account in New Zealand.
  • Contact us about imputation How to contact us if you have questions about imputation.

Topics

  • Record keeping

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