Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 208 - Exempting entities and former exempting entities  

Subdivision 208-G - Tax effects of distributions by exempting entities  

Operative provisions

SECTION 208-195  

208-195   Division 207 does not generally apply  

Division 207 does not apply to a *distribution by an *exempting entity, unless expressly applied under this Subdivision.