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Te whakatauritenga Imputation

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If you're using the imputation system, you'll need to know about:

  • when you'll need to keep an imputation credit account (ICA)
  • trans-Tasman imputation (if you're an Australian company with New Zealand shareholders)
  • forming imputation groups with wholly owned Australian and/or New Zealand companies
  • the benchmark dividend and how it sets the ratio between credits and dividends, and what to do when you want to change the ratio.