Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 204
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Anti-streaming rules
Subdivision 204-B
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Linked distributions
SECTION 204-10
What this Subdivision is about
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Hide history noteThis Subdivision prevents the exploitation of a corporate tax entity ' s benchmark franking percentage by another corporate tax entity, or that other entity ' s members, by imposing a franking debit where there is exploitation.
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