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

2   At the end of section 200-45

Add:

; and (e) franking by companies that are NZ residents or members of the same wholly-owned group as one or more companies that are NZ residents.