INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 11 - Additional tax by way of penalty  

SECTION 160ASA  

160ASA   MINIMUM AMOUNT OF ADDITIONAL TAX  
Where, but for this section, an amount of franking additional tax of less than $20 would be payable by a person in respect of an act or omission, that amount shall be increased to $20.