Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 200.45

    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