New Zealand companies
The information contained in this reference guide generally applies to New Zealand companies that choose to enter the Australian imputation system in the same way as they apply to an Australian company. However, some special rules are required to ensure that the Australian imputation rules operate appropriately and to preserve the integrity of the Australian imputation system.
These special rules were introduced in Taxation Laws Amendment Bill (No. 6) 2003. They are not covered in this reference guide.