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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-C - Substituting tax-exempt bonus share for franked distributions  

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SECTION 204-20   What this Subdivision is about  

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This Subdivision prevents the substitution of a tax-exempt bonus share for a franked distribution by imposing a franking debit on the issue of the share as if it were a franked distribution.

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