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Forms and guides Ngā puka tāke me ngā puka tohutohu

Imputation (IR274)

This guide explains:

  • the imputation credit account (ICA) 
  • special imputation rules relating to cooperative companies
  • how shareholders are taxed for dividends they receive, and 
  • the impact on the income of an overseas shareholder. 

It has a general explanation of how the imputation system works and a basic explanation of a Māori authority credit.