How imputation credits work

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Benchmark dividend The first dividend your company pays each tax year sets the credit to dividend ratio you must use for the rest of the year.
Maximum imputation ratio Companies can attach up to 28 cents of imputation credit to each $1 of gross dividend they pay their shareholders.
Imputation credit accounts An imputation credit account is used to keep track of how much tax a company has paid and how much tax they've passed on to shareholders or had refunded to them.
Declare a ratio change
Use the IR407 for changes to the benchmark ratio of subsequent dividends.
File an Annual imputation return - IR4J
How to file an Annual imputation return - IR4J.
File an interim imputation return - IR4J You can file an interim imputation return at any time during the tax year.

He pēhea ngā hua hīkaro uara e mahi ai How imputation credits work