Statute
Section FN 3 — Income Tax Act 2007: Liabilities of companies in imputation group
Text of the provision Official document
FN 3 Liabilities of companies in imputation group A company that is part of an imputation group is jointly and severally liable for further income tax, civil penalties, and interest under Part 7 of the Tax Administration Act 1994 arising from the operation of the imputation credit account of the imputation group. Defined in this Act: company , further income tax , imputation credit account , imputation group , Compare: 2004 No 35 s FDA 4
Official source: legislation.govt.nz
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