s 220-5
In forceResidency requirement for income year including 1 April 2003
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 220Imputation for NZ resident companies and related companies
220-5 Residency requirement for income year including 1 April 2003
In determining whether an NZ franking company meets the residency requirement for the income year including 1 April 2003 regard may be had to things that happened in relation to the company before 1 April 2003.
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