Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 10 Franked distributions received through certain partnerships and trustees
Part 2 Amendments commencing on 29 June 2002
Income Tax Assessment Act 1997
16 At the end of section 208-40
Add:
(6) An *exempt institution that is eligible for a refund cannot be a prescribed person in relation to a *corporate tax entity under this section.
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