Witrynaimputation credits you can claim in your Company income tax return - IR4. Question 7D Other credits List any other credits made to the ICA from 1 April 2024 to 31 March … WitrynaThe shareholder continuity and tracing rules govern the carry forward of tax losses and imputation credits to ensure that the benefits from these are enjoyed, in general, by the same persons who were shareholders when the benefits were incurred or derived.

A guide to dividends and imputation credits Beany New Zealand ...

WitrynaImputation credit accounts An imputation credit account is used to keep track of how much tax a company has paid and how much tax they've passed on to … Witryna12 wrz 2024 · Where shares are transferred, there is no effect on shareholder continuity that may affect imputation credits or tax losses. Shares in a look through company can be transferred under a PRA … slow cooker san francisco pork chops

Shareholding changes in small companies - Far North Tax …

WitrynaMake sure that all imputation credits are correctly recorded and perhaps consider paying a year-end dividend before March 31st particularly if you are likely to be affected by that 39% threshold change. If you’re considering entering or leaving the look-through company regime, you need to have made the election before the start of the new tax … Witryna29 wrz 2014 · What are continuity rules for imputation credits? Should pass the test of shareholder continuity, means lowest voting/economic interest during the year is greater than 49%. NB- All sections are referred to Income Tax Act (ITA) 2007 . About the author: WitrynaThe imputation credit in subsection (1) is referred to in table O1: imputation credits, row 22 (credit on resident’s restricted amalgamation). ... (Continuity of shareholding when group companies amalgamate) for imputation credits in the imputation credit account of a consolidated imputation group that ends its existence on the … slow cooker sandwich recipes