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INCOME TAX ASSESSMENT ACT 1997 - SECT 220.25
Application of provisions of Part 3 - 6 outside this Division
(1) The provisions of Part 3 - 6 outside this Division
apply in relation to a company that is an * NZ franking company at a time as
if it were an Australian resident at that time.
(2) They apply with the modifications made by the other sections
of this Division.
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