Division 220
In forceImputation for NZ resident companies and related companies
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 220 Imputation for NZ resident companies and related companies
Table of sections
220‑1 Application to things happening on or after 1 April 2003
220‑5 Residency requirement for income year including 1 April 2003
220‑10 NZ franking company cannot frank before 1 October 2003
220‑35 Extended time to make NZ franking choice
220‑501 Franking and exempting accounts of new former exempting entities
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