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Trans-Tasman imputation - revocation

This form allows a New Zealand company that has made a NZ franking choice to revoke the choice.

Last updated 1 November 2020

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

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 8:00 am and 6:00 pm (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