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 220-10   220-10   NZ franking company cannot frank before 1 October 2003  


An NZ franking company cannot:


(a) frank a distribution made before 1 October 2003; or


(b) frank with an exempting credit a distribution made before 1 October 2003.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.