For New Zealand companies
This form allows a New Zealand company that makes a NZ franking choice to revoke that choice. The revocation takes effect when this form is given to the Australian Commissioner of Taxation.
A revocation of the franking choice will result in either:
- a cancellation of any franking surplus that is in the franking account
- a franking deficit tax liability arising if the franking account is in deficit.
Lodging the form
To lodge this form you first download a copy of the:
Trans-Tasman imputation revocation form (PDF, 2MB)This link will download a file
You then post the completed form to:
Australian Taxation Office
PO Box 3373
Penrith NSW 2740
Australia
If you are a registered tax agent, you can lodge this form using Online services for agents. In your Practice mail:
- attach the completed form in PDF format
- select Registrations as the topic
- select Non-residents registration enquiry as the subject.
More information
For more information about the Trans-Tasman imputation system you can either:
- refer to the series of fact sheets available at Imputation essentials
- phone us on +61 13 24 78 between 8:00 am and 6:00 pm (Australian Eastern Standard Time) Monday to Friday.
For Australian companies
Australian companies wishing to elect out of the New Zealand imputation system, should visit www.ird.govt.nzExternal Link
This form allows a New Zealand company that has made a NZ franking choice to revoke the choice.