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.