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For system maintenance, some myIR services will be unavailable between 10pm Saturday 15 June and 6am Sunday 16 June. Thank you for your patience.

Te whakatauritenga Imputation


If you're using the imputation system, you'll need to know about:

  • when you'll need to keep an imputation credit account (ICA)
  • trans-Tasman imputation (if you're an Australian company with New Zealand shareholders)
  • forming imputation groups with wholly owned Australian and/or New Zealand companies
  • the benchmark dividend and how it sets the ratio between credits and dividends, and what to do when you want to change the ratio.