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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

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Division 204 - Anti-streaming rules  

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Subdivision 204-E - Disclosure requirements  

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SECTION 204-65   What this Subdivision is about  

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This Subdivision requires an entity to notify the Commissioner where there is a significant difference in its benchmark franking percentage over time, so that the Commissioner can assess whether there is streaming.

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