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Trans-Tasman Imputation: How to claim Australian franking credits attached to New Zealand dividends
About these guidelines
Trans-Tasman imputation: How to claim Australian franking credits attached to New Zealand dividends provides guidelines on how to claim Australian franking credits under the trans-Tasman imputation reform.
Use these guidelines to:
- calculate Australian franking credit amounts you received from a New Zealand company
- claim these franking credit amounts on your tax return.
Who should use these guidelines?
These guidelines are for Australian residents who can claim an Australian franking credit attached to either a dividend paid:
- to them by a New Zealand company
- by a New Zealand company to an Australian company, trust or partnership in which they have an interest.
For an explanation of any unfamiliar terms used throughout these instructions, see the Glossary.