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Trans-Tasman imputation election form

About this service

This service is for registering into the New Zealand imputation credit system. It is equivalent to completing the Trans-Tasman imputation election form (IR488).

When to use this service

Use this service if you are an Australian company eligible to elect to maintain a New Zealand imputation credit account number section ME 1B of the New Zealand Income Tax Act 1994.

What you will need
  • Australian Tax file Number (TFN)
  • Australian Business Number (ABN)
  • New Zealand IRD number (if already allocated)

This form will take about 15 minutes to complete.

After you finish

If you wish to keep a copy for your own records, print the confirmation page.

This service may require you to send confidential information to Inland Revenue so it is located on a secure part of our website to prevent unauthorised interception. If you are unable to access this service, your browser and/or firewall settings may need updating.

Inland Revenue takes online security very seriously. We have systems in place to protect the information you provide us, and regularly update our standards and technology to provide protection for your personal information.

You play an important role in protecting your information by taking basic precautions to protect your computer and data. You should keep your computer secure, only deal online with people and organisations you know and trust, and check that your personal information travels across the internet on secure connections.

There are many resources about computer security (such as websites, books and magazines) that can help guide you on what security precautions are appropriate for your situation.