INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 11 - Additional tax by way of penalty  

SECTION 160ARZH  

160ARZH   WHERE 2 OR MORE SHORTFALL SECTIONS APPLY  
If 2 or more shortfall sections apply to all or a particular part of a company's franking tax shortfall, the company is liable to pay the additional tax under only one of those sections, not being a section the additional tax under which is lower than it would be under another of those sections.