Where can I get more information?

Taxation Laws Amendment Act (No. 6) 2003 became law on 30 June 2003. The Bill and Explanatory Memorandum can be accessed at aph.gov.au.

Other fact sheets on the existing Australian imputation system are also available:

These publications and other information about the Australian tax system are available if you phone the Business Tax reform on +61-13 24 78. Australian companies who want information about the New Zealand taxation system, or the proposed rules to allow Australian companies to be part of the New Zealand imputation system should visit ird.govt.nz.

The New Zealand Inland Revenue Department can be contacted at:


Callers from within New Zealand

0800 443 773

Calls from Australia

0011 64 4 802 6020
(8am to 4.30pm NZ time)

Fax from Australia

0011 64 4 384 5883




Corporates segment
Inland Revenue Department
PO Box 2198
New Zealand

    Last modified: 07 Oct 2015QC 16903