What about Australian companies?

Australian companies may wish to be able to maintain a NZ imputation credit account and pay dividends with NZ imputation credits attached. The rules to allow this became part of the NZ tax law on 25 November 2003.

Details are available from the New Zealand Inland Revenue Department website ird.govt.nz. Other contact details include:


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