INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 220 - Imputation for NZ resident companies and related companies  

SECTION 220-1   220-1   Application to things happening on or after 1 April 2003  


The following apply in relation to things happening on or after 1 April 2003, subject to this Division:


(a) Division 220 of the Income Tax Assessment Act 1997 ;


(b) the amendments of that Act made by Division 1 of Part 2 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003 relating to Division 220 of the Income Tax Assessment Act 1997 .




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