ACCOUNTING RESOURCES
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IR274
Imputation: A guide for New Zealand companies
The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.
IR407
Ratio change declaration – Imputation and/or dividend withholding payment
Use this form when the imputation ratio and/or dividend withholding payment ratio of a subsequent dividend differs from that of the benchmark dividend.