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New Zealand companies are now able to elect into the Australian franking system and to attach Australian franking credits to dividends. If you have received a dividend from a New Zealand company with Australian franking credits attached to it you will be able to obtain a refund of those credits if you would have been able to, had the dividend been paid by an Australian company. You should therefore include these dividends and Australian franking credits in your Application for a refund of franking credits. New Zealand franking credits cannot be claimed.