About this form

IR473 records the elections of companies forming an imputation group and the election of the nominated company. Inland Revenue issues the new group an IRD number after processing the election.

Completing the election

All companies in the group must meet the eligibility rules and complete the relevant election details. If more than three companies are joining, attach additional IR473 election notices.

Related forms and guides

• Income tax return: Companies (IR4)
• Trans-Tasman imputation election (IR488)

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