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-E - Distributions to be franked with exempting credits to the same extent  

SECTION 208-85   What this Subdivision is about  


All frankable distributions made within a franking period must be franked to the same extent with an exempting credit.


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