INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 11 - Additional tax by way of penalty  

SECTION 160ARXB  

160ARXB   TREATING A LAW AS NOT APPLYING  
For the purposes of this Division, a company that treats a franking tax law as not applying in relation to a matter is taken to treat that law as applying in relation to that matter in a particular way.