Trans-Tasman imputation for New Zealand shareholders

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Some Australian companies can choose to pass on credit for any New Zealand tax paid to their New Zealand shareholders.

If you're a shareholder in this situation, the notices you receive with the payment of each dividend show the credits. These credits will show on your dividend certificates as 'NZ imputation credits'.

Australian franking credits

Under current legislation shareholders in receipt of Australian dividends cannot claim 'franking credits' in their New Zealand tax returns.

Imputation: A guide for New Zealand companies IR274 2024 (PDF 340KB) Download guide

Te hīkaro uara whakawhiti i Te Moana-tāpokopoko-a-Tāwhaki mō ngā kaiwhaipainga o Aotearoa Trans-Tasman imputation for New Zealand shareholders

Income tax Dates

Australian franking credits

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Trans-Tasman imputation for New Zealand shareholders