INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7A - Application of Part in relation to trusts that are treated as companies  

Subdivision D - Miscellaneous  

SECTION 160ARDL  

160ARDL   ADJUSTMENTS FOR SECTION 160AQT AMOUNTS  
Sections 160AR , 160ARA and 160ARD do not apply to the trustee of a corporate trust estate in relation to a year of income unless the corporate trust estate is a current corporate trust in relation to that year of income.