Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
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 220-35
220-35
Making an NZ franking choice
A company that is an *NZ resident may, by notice in the *approved form given to the Commissioner, choose that the *imputation system is to apply in relation to the company. The choice is an NZ franking choice .
View history note
Hide history noteA company that is an *NZ resident may, by notice in the *approved form given to the Commissioner, choose that the *imputation system is to apply in relation to the company. The choice is an NZ franking choice .
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