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If your group of companies wants to form an imputation group, they'll need to send us a completed Elect to form an imputation group - IR473 form.

Check your eligibility

Gather your information

For each company or consolidated group you'll need the:

  • name
  • IRD number
  • current imputation credit account (ICA) balance.

Fill in the form

All companies who'll be part of the imputation group need to fill out the Elect to form an imputation group - IR473.

If there are more than 3 companies forming the group, we'll need a completed IR473 for each of them.

Australian companies must also fill out the Trans-Tasman imputation election form - IR488.

Send it to us as a message in myIR

Log in to myIR

You can also send your return by post to:

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand

What happens next

We'll send you an IRD number once we've processed the application.

Last updated: 24 Jun 2021
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