About this Guide

The dividend imputation system allows companies to pass on to their shareholders credits for the New Zealand income tax paid by the company. This means that shareholders get the benefit of the income tax that the company has paid. Imputation applies to income tax paid by New Zealand-resident companies for all income years from 1989 onwards.

When to use this guide

This guide has information about imputation credit accounts (ICA), foreign dividend withholding payments (FDWP) and the dividend withholding payment account (WPA). It also has information about special rules relating to cooperative companies and how shareholders are taxed.

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