Section 220 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Division is about

A company resident in New Zealand may choose that the imputation system apply in relation to it. If it does, the rest of this Part applies in relation to it as if it were an Australian resident company, but with modifications. Some of the modifications also affect:

(a) other companies that are members of the same wholly‑owned group; or

(b) entities that receive distributions from the company resident in New Zealand.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 216 — ‑1 When a distribution made to a member of a corporate tax entity is treated as having been made to someone else
s 218 — ‑5 Application of imputation rules to co‑operative companies
s 219 — ‑1 What this Division is about
s 230 — ‑1 What this Division is about
s 235 — ‑1 What this Division is about
s 240 — ‑1 What this Division is about

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