Most New Zealand resident companies, unit trusts, producer boards and cooperatives must file an imputation return each year. If you’re an Australian company or part of an imputation group, please read expand-Trans-Tasmanimputationandimputationgroups. The following bodies don’t have to file imputation returns:
trustee companies (but not group investment funds with Category A income)
any company with a constitution that prevents it distributing all its income or property to any proprietor, member or shareholder
companies whose income is completely exempt from tax
Crown research institutes
If you need to file the company’s imputation return before the income tax return is due, to allow a refund to be released, complete an Annual imputation return (IR4J).