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- How imputation credits work - Inland Revenue
Imputation credit accounts Companies use an imputation credit account (ICA) to keep track of how much tax they've paid and how much tax they’ve passed on to shareholders or had refunded to them Use the IR407 for changes to the benchmark ratio of subsequent dividends
- Understanding Dividend Tax Implications for NZ Investors
A key feature of the New Zealand tax system is the imputation credit system, which allows shareholders to offset their tax liabilities with credits received from companies This mechanism can significantly enhance the after-tax returns for those who engage in dividend growth investing
- Understanding dividends and imputation credits in New Zealand
Unfortunately, if you receive a dividend with franking credits attached, you’re unable to claim those as tax paid in your New Zealand tax return Some Australian Companies pay New Zealand tax as well, and will attach this as Imputation Credits to your dividend – these you can claim
- Tax Insights - BDO NZ
Imputation credits arise where a company pays income tax A reduced amount of tax is paid where the company benefits from a group loss offset Group loss offsets are performed by way of an election to offset transfer the loss from the loss company to a group company with taxable income
- Understanding Dividends and Imputation Credits in New Zealand
To prevent this, imputation credits (ICs) are used to offset part of the tax These credits reflect tax already paid by the company, passed onto shareholders with dividends, generally at a 28% rate However, dividends are taxed at 33%, which means the company must “top-up” the 5% difference
- Tax pooling and imputation credits - Tax Traders
The Income Tax Act 2007 outlines the rules for the timing of imputation credits debits for companies in relation to deposits, transfers or withdrawals to, within and from a tax pool Inland Revenue also provides useful commentary online on this topic
- Imputation credits and transfers - IRD
Taxpayers can elect that a credit arises to the imputation credit account (ICA) or dividend withholding payment account (DWPA) in certain circumstances when overpaid tax was transferred before the comprehensive transfer rules in the Income Tax Act came into effect
- Te hīkaro uara mō ngā kamupene Imputation for companies - Inland Revenue
Imputation lets shareholders receive tax credits with the dividends they receive, by allowing the company to pass on credits for the income tax it has already paid Companies keep track of how much income tax they pay and can attach this as an imputation credit to the dividends they pay out
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