Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)
Schedule 10 Trans-Tasman triangular imputation
Part 2 Related amendments
Division 1 Consequential amendments
Income Tax Assessment Act 1997
2 At the end of section 200-45
Add:
; 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.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
