Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p33
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 33/64)
Character Range: 3379622–3382871

or securities lending arrangement
216‑20 Cum dividend sale—statement by securities dealer
216‑25 Cum dividend sale—statement by party
216‑30 Securities lending arrangements—statement by borrower
Division 218—Application of imputation rules to co‑operative companies
218‑5 Application of imputation rules to co‑operative companies
Division 219—Imputation for life insurance companies
Guide to Division 219
219‑1 What this Division is about
Subdivision 219‑A—Application of imputation rules to life insurance companies
219‑10 Application of imputation rules to life insurance companies
Subdivision 219‑B—Franking accounts of life insurance companies
219‑15 Franking credits
219‑30 Franking debits
219‑40 Residency requirement
219‑45 Assessment day
219‑50 Amount attributable to shareholders' share of income tax liability
219‑55 Adjustment resulting from an amended assessment
219‑70 Tax offset under section 205‑70
219‑75 Working out franking credits and franking debits where a tax offset under section 205‑70 is applied
Division 220—Imputation for NZ resident companies and related companies
Guide to Division 220
220‑1 What this Division is about
Subdivision 220‑A—Objects of this Division
220‑15 Objects
220‑20 What is an NZ resident?
Subdivision 220‑B—NZ company treated as Australian resident for imputation system if company chooses
220‑25 Application of provisions of Part 3‑6 outside this Division
220‑30 What is an NZ franking company?
220‑35 Making an NZ franking choice
220‑40 When is an NZ franking choice in force?
220‑45 Revoking an NZ franking choice
220‑50 Cancelling an NZ franking choice
Subdivision 220‑C—Modifications of other Divisions of this Part
Franking NZ franking companies' distributions
220‑100 Residency requirement for franking
220‑105 Unfrankable distributions by NZ franking companies
220‑110 Maximum franking credit under section 202‑60
NZ franking companies' franking accounts etc.
220‑205 Franking credit for payment of NZ franking company's withholding tax liability
220‑210 Effect of franked distribution to NZ franking company or flowing indirectly to NZ franking company
220‑215 Effect on franking account if NZ franking choice ceases to be in force
Franking accounts of NZ franking company and some of its 100% subsidiaries
220‑300 NZ franking company's franking account affected by franking accounts of some of its 100% subsidiaries
Effect of NZ franking company making distribution that is non‑assessable and non‑exempt
220‑350 Providing for a franking credit to arise
Effects of supplementary dividend from NZ franking company
220‑400 Gross‑up and tax offset for distribution from NZ franking company reduced by supplementary dividend
220‑405 Franked distribution and supplementary dividend flowing indirectly
220‑410 Franking credit reduced if tax offset reduced
Rules about exempting entities
220‑500 Publicly listed post‑choice NZ franking company and its 100% subsidiaries are not exempting entities
220‑505 Post‑choice NZ franking company is not automatically prescribed person
220‑510 Parent company's status as prescribed person sets status of all other members of same wholly‑owned group
NZ franking companies' exempting accounts
220‑605 Effect on exempting account if NZ franking choice ceases to