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 208
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Exempting entities and former exempting entities
Subdivision 208-B
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Franking with an exempting credit
SECTION 208-55
What this Subdivision is about
View history note
Hide history noteIf a former exempting entity makes a distribution in circumstances where it could be franked, the entity can frank the distribution with an exempting credit.
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