Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 220.1

What this Division is about

A company resident in New Zealand may choose that the imputation system apply in relation to it. If it does, the rest of this Part applies in relation to it as if it were an Australian resident company, but with modifications. Some of the modifications also affect:

  (a)   other companies that are members of the same wholly - owned group; or

  (b)   entities that receive distributions from the company resident in New Zealand.

Table of sections

220 - 15   Objects

220 - 20   What is an NZ resident ?

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