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FOUR: Dividend Imputation (a) Explain the policy objectives sought by the New Zealand Government from introducing the current dividend imputation regime. (10 Marks) (b) Explain

FOUR: Dividend Imputation (a) Explain the policy objectives sought by the New Zealand Government from introducing the current dividend imputation regime. (10 Marks) (b) Explain the role of the Imputation Credit Account in the New Zealand imputation rules. (10 Marks) [TOTAL OF 20 MARKS]

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