Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 220 - Imputation for NZ resident companies and related companies  

Subdivision 220-C - Modifications of other Divisions of this Part  

NZ franking companies' exempting accounts

220-600   (Repealed) SECTION 220-600 Keeping exempting accounts in Australian currency  
(Repealed by No 67 of 2003)