Taxation (Relief, Refunds and Miscellaneous Provisions) Bill
In turn, these returns will not be processed until the beginning of the 2003-04 income year, by which time, under section MD 2(1) of the Income Tax Act 1994 an “interim” imputation return must also be filed for the 2002-03 imputation year before any refund of income tax (relating to … ................
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