Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 10   Trans-Tasman triangular imputation

Part 2   Related amendments

Division 1   Consequential amendments

Income Tax Assessment Act 1997

5   Subsection 995-1(1) (at the end of the definition of flows indirectly )

Add:

; and (d) section 220-405 sets out the circumstances in which a supplementary dividend (as defined in section OB1 of the Income Tax Act 1994 of New Zealand) flows indirectly to an entity.