INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 220 - Imputation for NZ resident companies and related companies  

Subdivision 220-B - NZ company treated as Australian resident for imputation system if company chooses  

SECTION 220-45   Revoking an NZ franking choice  

220-45(1)  
A company may revoke its *NZ franking choice by notice in the *approved form given to the Commissioner.

220-45(2)  
To avoid doubt, the revocation takes effect when the notice is given to the Commissioner.


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