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Trans-Tasman imputation - election

This form allows a New Zealand company to choose if they want the Australian imputation system to apply to them.

Last updated 1 November 2020

For New Zealand companies

Unless the Australian Commissioner of Taxation has previously cancelled this choice, once the form is completed with the required information, lodging the form will mean the company has made the choice to join the Australian imputation system.

Lodging the form

To lodge this form you first download a copy of the:

Trans-Tasman imputation election form (PDF, 3.04KB)This link will download a file.

You then post the completed form to:

Australian Taxation Office
PO Box 3373
Penrith NSW 2740
Australia

If you are a registered tax agent, you can lodge this form using Online services for agents. In your Practice mail you:

  • attach the completed form in PDF format
  • select Registrations as the topic
  • select Non-residents registration enquiry as the subject.

For details about the personal information we collect from you see Privacy notice – Trans Tasman.

More information

For information to assist you complete the form, refer to the Trans-Tasman imputation election form - Instructions.

For more information about the Trans-Tasman imputation system you can either:

  • refer to the series of fact sheets available at Imputation essentials
  • phone us on +61 13 24 78 between 8:00 am and 6:00 pm (Australian Eastern Standard Time) Monday to Friday. 

For Australian companies

Australian companies wishing to elect into the New Zealand imputation system should visit www.ird.govt.nzExternal Link

QC17203