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INCOME TAX ASSESSMENT ACT 1997 - SECT 220.25 Application of provisions of Part 3 - 6 outside this Division

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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