s 220-1
In forceApplication to things happening on or after 1 April 2003
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 220Imputation for NZ resident companies and related companies
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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