Section HF 5 — Income Tax Act 2007: Notional distributions of co-operative companies

HF 5 Notional distributions of co-operative companies A Maori authority that is a co-operative company may make a notional distribution to a member under section OB 79 (Cooperative companies attaching imputation credits to notional distributions) as if a Maori authority credit were an imputation credit. Defined in this Act: co-operative company , imputation credit , Maori authority , Maori authority credit , member , Compare: 2004 No 35 s HI 4(3)