New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 17   Changes to the imputation system

Income Tax Assessment Act 1997

1   Paragraph 202-45(f)

Repeal the paragraph, substitute:

(f) an amount that is taken to be an unfrankable distribution under section 215-10 or 215-15;


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).