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  • Trans-Tasman imputation - revocation

    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

    Last modified: 02 Nov 2020QC 17529