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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 215 - Consequences of the debt/equity rules  

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Subdivision 215-B - Non-share dividends that are unfrankable to some extent  

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SECTION 215-5   What this Subdivision is about  

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While non-share dividends are, as a general rule, frankable, all or part of some non-share dividends are taken to be unfrankable by virtue of these rules.

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