The relation between the conductivity tensors of Composite Fermions and
electrons is extended to second generation Composite Fermions. It is shown that
it crucially depends on the coupling matrix for the Chern-Simons gauge field.
The results are applied to a model of interacting Composite Fermions that can
explain both the anomalous plateaus in spin polarization and the corresponding
maxima in the resistivity observed in recent transport experiments