s 220-10
In forceNZ franking company cannot frank before 1 October 2003
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 220Imputation for NZ resident companies and related companies
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.
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