Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 204
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Anti-streaming rules
Subdivision 204-D
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Streaming distributions
SECTION 204-26
What this Subdivision is about
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Hide history noteThis Subdivision prevents the streaming of imputation benefits to one member of a corporate tax entity in preference to another by either imposing a franking debit or denying an imputation benefit where there is streaming.
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