About this Guide

Use this form to action imputation group elections and the election of the nominated company. This form is to be completed by all companies forming the imputation group. We will issue the new imputation group an IRD number when we process the election form.

When to use this guide

All companies forming the imputation group must be 100% commonly owned.

Each company must also be an eligible company, ie:

• resident in New Zealand or Australia, and
• required to maintain an imputation credit account
• not for a purpose of taxation in Australia or New Zealand, treated as being resident in a country other than Australia or New Zealand by a double taxation agreement (DTA)
• not exempt from income tax, and
• not a loss attributing qualifying company under the qualifying company rules
• not a qualifying company unless all members are qualifying companies
• not a mining company, or all members are mining companies
• not a member of a consolidated group, or all members of the consolidated group elect to be members of this imputation group.

All Australian companies electing to be part of an imputation group must also complete a Trans-Tasman imputation election (IR488) form.

If there are more than three companies forming the group, please complete multiple IR473 election notices.

What you will need

IRD number of company or consolidated group
Current ICA balance of company or consolidated group
Adobe Reader 9 http://www.adobe.com/products/reader/

After you finish
Please print, sign and post the completed form to:

Inland Revenue Corporates Segment
PO Box 2198
Wellington
New Zealand

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