Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 202 - Franking a distribution  

Subdivision 202-C - Which distributions can be franked?  

SECTION 202-30  

202-30   Frankable distributions  

Distributions and non-share dividends are frankable unless it is specified that they are unfrankable.