Individuals who are required to lodge an income tax return will use their return to claim a refund of excess imputation credits. They do not have to lodge a separate claim form.
For individuals who are not required to lodge a tax return, the refund is available on application. Individuals need to obtain a copy of the publication Are you entitled to a refund? Refund of imputation credits application and instructions for individuals (NAT 4105) which contains a claim form and details of how to lodge the claim. To request the publication ring 13 28 61.
Charities and deductible gift recipients
All organisations currently recorded with the ATO as either an endorsed income tax exempt charity or a deductible gift recipient, that applied for and received a refund of imputation credits in the 2001 income year, will be sent a personalised refund application package. Organisations that are endorsed from May 2002 will be advised of the refund measure in their letter of endorsement. The letter will request newly endorsed organisations to contact the ATO if they believe they may be eligible for a refund. For more information, see the publication Applying for a refund of imputation credits - 1 July 2001 to 30 June 2002 - Endorsed income tax exempt charities and deductible gift recipients (NAT 6715) and the fact sheet Refunding imputation credits: Charities and deductible gift recipients (NAT 6716).
Superannuation funds, ADFs, PSTs
Complying superannuation funds, complying ADFs and PSTs apply for the refund by lodging the Fund income tax and regulatory return. Supporting documents are to be retained by the trustee. For more information, see the fact sheet Refunding imputation credits: Superannuation funds, approved deposit funds, and pooled superannuation trusts (NAT 4335).
Life insurance companies
Life insurance companies claim the refund as part of the income tax assessment process when completing the Other refundable credits section of the Company tax return.