Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
The provisions of Part 3-6 outside this Division apply in relation to a company that is an *NZ franking company at a time as if it were an Australian resident at that time. 220-25(2)
They apply with the modifications made by the other sections of this Division.
Division 220
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Imputation for NZ resident companies and related companies
Subdivision 220-B
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NZ company treated as Australian resident for imputation system if company chooses
SECTION 220-25
Application of provisions of Part 3-6 outside this Division
220-25(1)
The provisions of Part 3-6 outside this Division apply in relation to a company that is an *NZ franking company at a time as if it were an Australian resident at that time. 220-25(2)
They apply with the modifications made by the other sections of this Division.
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