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  • Trans-Tasman imputation - revocation

    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 8.00am and 6.00pm (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

    Last modified: 02 Nov 2020QC 17529