Statute
Section FN 13 — Income Tax Act 2007: Imputation group with no nominated company
Text of the provision Official document
FN 13 Imputation group with no nominated company If, during a tax year, no nominated company exists for an imputation group and no replacement is made under section FN 6(6) , all companies in the imputation group are treated as having left the imputation group with effect from the start of the tax year. Defined in this Act: company , imputation group , nominated company , tax year , Compare: 2004 No 35 s FDA 6(5)
Official source: legislation.govt.nz
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from New Zealand courts and tribunals with a plain-English summary and legal holding.
Explore case law →