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.
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