Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 200 - Guide to Part 3-6  

SECTION 200-45  

200-45   Special rules for franking by some entities  

There are special rules to deal with:

(a) venture capital franking by a pooled development fund; and

(b) franking by life insurance companies; and

(c) franking by exempting companies and former exempting companies; and

(d) franking by co-operative companies; and

(e) franking by companies that are NZ residents or members of the same wholly-owned group as one or more companies that are NZ residents.