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
201-5 Application of this Part