Companies: The imputation credit regime (a) How does imputation credits attached to dividends paid to New Zealand tax resident prevent double taxation? (b) Gracy. Juinukuafe owns 1,000 shares in Auckland International Airport Ltd (AIA) AIA has declared a fully imputed final dividend of 11.25 cents per share. Required: Calculate the total amount of imputation credits attached to the dividend, the total amount of RWT that will be deduced, the total net amount of dividends Gracy will receive and the gross amount of dividend income for Gracy. 3 Companies: The imputation credit regime (a) How does imputation credits attached to dividends paid to New Zealand tax resident prevent double taxation? (b) Gracy. Juinukuafe owns 1,000 shares in Auckland International Airport Ltd (AIA) AIA has declared a fully imputed final dividend of 11.25 cents per share. Required: Calculate the total amount of imputation credits attached to the dividend, the total amount of RWT that will be deduced, the total net amount of dividends Gracy will receive and the gross amount of dividend income for Gracy. 3