INCOME TAX ASSESSMENT ACT 1997 - SECT 220.35 Making an NZ franking choice
INCOME TAX ASSESSMENT ACT 1997 - SECT 220.35
Making an NZ franking choice A company that is an * NZ resident may, by notice in the *
approved form given to the Commissioner, choose that the * imputation system
is to apply in relation to the company. The choice is an NZ franking choice .