Statute
Section FN 14 — Income Tax Act 2007: Effect of liquidation of company
Text of the provision Official document
FN 14 Effect of liquidation of company If a company is no longer part of an imputation group because it is liquidated, sections FN 11 and FN 12 do not apply to treat the company as leaving the imputation group from the start of the income year in which the liquidation occurred. Defined in this Act: company , imputation group , income year , liquidation , Compare: 2004 No 35 s FDA 6(9)
Official source: legislation.govt.nz
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