About this Guide

This guide is to help you complete the Annual Imputation Return – IR4J.

When to use this guide

Most New Zealand-resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. The following bodies do not have to file imputation returns:

• non-resident companies
• trustee companies (but not group investment funds with Category A income)
• any company with a constitution that prevents it distributing all its income or property to any proprietor, member or shareholder
• companies whose income is completely exempt from tax
• local authorities
• Crown research institutes
• non-active companies
• Maori authorities

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