INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 2
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Income
Subdivision D
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Dividends
SECTION 46FB
UNFRANKED NON-PORTFOLIO DIVIDEND ACCOUNT
46FB(4)
(c) but for subsection 46AB(1) or 46AC(2) or subparagraph 46F(2)(a)(i) , the company would be entitled to a rebate under section 46 in respect of the unfranked amount of the dividend.
CCH Note:
Below is material substituted in s 46FB by No 101 of 2006.
(c) but for subsection 46AB(1) or 46AC(2) or subparagraph 46F(2)(a)(i) , the company would be entitled to a rebate under section 46 in respect of the unfranked amount of the dividend.
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