Imputation for companies

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 29

AIM instalments are due if you file GST monthly and have a March balance date.

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.

Te hīkaro uara mō ngā kamupene Imputation for companies

Income tax Dates

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Imputation for companies