Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 204 - Anti-streaming rules  

Subdivision 204-D - Streaming distributions  

Operative provisions

SECTION 204-45  

204-45   Effect of a determination about distributions to favoured members  

If the Commissioner makes a determination denying an *imputation benefit under paragraph 204-30(3)(c) (about distributions to favoured members), the determination has effect according to its terms.