Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
23 Section 160APA
Insert:
class C exempted dividend means a dividend to the extent (if any) to which it has been franked in accordance with subsection 160AQFA(2).
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