Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 220
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Imputation for NZ resident companies and related companies
SECTION 220-1
220-1
Application to things happening on or after 1 April 2003
The following apply in relation to things happening on or after 1 April 2003, subject to this Division:
(a) Division 220 of the Income Tax Assessment Act 1997 ;
(b) the amendments of that Act made by Division 1 of Part 2 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003 relating to Division 220 of the Income Tax Assessment Act 1997 .
View history note
Hide history noteThe following apply in relation to things happening on or after 1 April 2003, subject to this Division:
(a) Division 220 of the Income Tax Assessment Act 1997 ;
(b) the amendments of that Act made by Division 1 of Part 2 of Schedule 10 to the Taxation Laws Amendment Act (No. 6) 2003 relating to Division 220 of the Income Tax Assessment Act 1997 .
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