Imputation levels are changing to 30% (from 33%) with the changing company tax rate, aren't they?
From IRD website:
Quote:
Limitations
* The amount of imputation credits that a company can attach to any dividend distribution is capped, relative to the amount of the dividend. This maximum imputation ratio is currently 30:70, meaning up to $30 of imputation credits can be attached to every $70 of dividends or, in other terms, the gross dividend can include imputation credits up to 42.85% of the dividend's cash value amount.