Section HD 11 — Income Tax Act 2007: Nominated companies

HD 11 Nominated companies Consolidated groups (1) A nominated company is treated under section FM 34(2) (Nominated companies) as the agent of a consolidated group, and of each company that is at the time a member of that group. Imputation groups (2) A nominated company is treated under section FN 6(3) (Nominated companies) as the agent of an imputation group, and of each company that is at the time a member of that group. Defined in this Act: agent , company , consolidated group , imputation group , nominated company , Compare: 2004 No 35 ss FD 6(1) , FDA 5(3)