INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
On the day on which the termination time in relation to an estimated class A debit of a company occurs, there arises a class A franking credit of the company equal to the estimated class A debit.
On the day on which the termination time in relation to an estimated class B debit of a company occurs, there arises a class B franking credit of the company equal to the estimated class B debit.
On the day on which the termination time in relation to an estimated class C debit of a company occurs, there arises a class C franking credit of the company equal to the estimated class C debit.
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