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INCOME TAX ASSESSMENT ACT 1997 - SECT 200.45

Special rules for franking by some entities

                   There are special rules to deal with:

                     (a)  venture capital franking by a pooled development fund; and

                     (b)  franking by life insurance companies; and

                     (c)  franking by exempting companies and former exempting companies; and

                     (d)  franking by co-operative companies; 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.

   

Table of sections

201-1        Objects

201-5        Application of this Part



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