Information you must report when you pay dividends.
Information you must report
If you pay dividends you must send us the following information after each payment period:
- your name, IRD number and contact address
- the total amount of dividends paid
- the total amount of tax withheld
- the total amount of imputation credits provided
- the imputation ratio.
For dividends paid in AUD$, you also need to provide the exchange rate used to calculate the imputation ratio.
Recipient information
If you pay dividends, you need to send us the following information for each of the income recipients who received dividends:
- their name
- their contact details - email, street address or mobile phone number
- the amount and type of income paid to them
- the tax withheld
- the date the tax was withheld
- the imputation credits attached, if any.
Information to report if it's available
If you have it, you need to provide the following information for each of the income recipients who received dividends:
- their IRD number
- their date of birth
- the tax rate they have provided
- the number of shares the dividend is declared for or, if the dividend is a bonus issue, the number of shares included in the bonus issue
- the date when the dividend is declared and the payment date of the dividend
- if the dividend is a bonus issue, the amount of the bonus issue as determined under section CD 7 or CD 8 of the Income Tax Act 2007.
Join owners receiving dividends
You must provide the name of any joint owners. If you have it, you also need to provide the following information for any joint owners:
- IRD number
- date of birth
- contact details - email, street address or mobile phone number.
How to report
You will need to provide this information electronically unless you have an exemption.
Reports are due by the 20th of the month after the month the dividend was paid to the investor. You only need to report for the periods you paid a dividend.
Paying tax
All withheld tax must be paid by the 20th of the month after the month the dividend was paid to the investor.