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Information requirements

If you pay dividends you need to send us the following information after each payment period:

  • your name, IRD number and contact address
  • the total amount of dividends paid
  • the total amount of tax withheld
  • the total amount of imputation credits provided
  • the imputation ratio.

For dividends paid in AUD$, you also need to provide the exchange rate used to calculate the imputation ratio.

The following information is required for each of the income recipients who received dividends:

  • their name
  • their contact details - email, street address or mobile phone number
  • the amount and type of income paid to them
  • the tax withheld
  • the date the tax was withheld
  • the imputation credits attached, if any.

If it is available, you need to provide the following information for each of the income recipients who received dividends:

  • their IRD number
  • their date of birth
  • the tax rate they have provided
  • the number of shares the dividend is declared for or, if the dividend is a bonus issue, the number of shares included in the bonus issue
  • the date when the dividend is declared and the payment date of the dividend
  • if the dividend is a bonus issue, the amount of the bonus issue as determined under section CD 7 or CD 8 of the Income Tax Act 2007.

You must provide the name of any joint owners. If held, you also need to provide the following information for any joint owners:

  • IRD number
  • date of birth
  • contact details - email, street address or mobile phone number.

You will need to provide this information electronically unless you have an exemption.

Reports are due by the 20th of the month following the month in which the dividend was paid to the investor. You only need to report for the periods in which you pay a dividend.

Paying tax

All withheld tax must be paid by the 20th of the month following the month in which the dividend was paid to the investor.

Filing investment income electronically

Correcting errors in investment income reporting

Last updated: 16 Jul 2021
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