Statute
Section FN 1 — Income Tax Act 2007: When this subpart applies
Text of the provision Official document
FN 1 When this subpart applies This subpart applies when 2 or more companies that are part of a wholly-owned group of companies form an imputation group to enable a company in the imputation group to pay an imputed dividend when another company in the imputation group has a credit for New Zealand tax paid. Defined in this Act: company , dividend , imputation group , New Zealand tax , pay , wholly-owned group of companies ,
Official source: legislation.govt.nz
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