Statute
Section FN 5 — Income Tax Act 2007: Imputation groups with reduced numbers
Text of the provision Official document
FN 5 Imputation groups with reduced numbers An imputation group continues to exist if the number of group companies is reduced to 1 company, but if an imputation group has no company at any time, the imputation group no longer exists. Defined in this Act: company , imputation group , Compare: 2004 No 35 s FDA 3(2), (4)
Official source: legislation.govt.nz
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