Section FN 10 — Income Tax Act 2007: When membership of imputation group ends

FN 10 When membership of imputation group ends A company stops being part of an imputation group if— (a) the company chooses to leave the imputation group and notifies the Commissioner, see section FN 11 ; or (b) the company no longer meets the eligibility criteria set out in section FN 4 , see section FN 12 ; or (c) the company is not a nominated company and is no longer entitled to be part of the same imputation group as the nominated company, see section FN 12 ; or (d) the company is in an imputation group that no longer has a nominated company, see section FN 13 . Defined in this Act: Commissioner , company , imputation group , nominated company , notify , Compare: 2004 No 35 s FDA 6(1)