INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

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Pt IIIAA inserted by No 58 of 1987.

Division 2 - Franking surplus or deficit  

Subdivision BB - Franking credits of life assurance companies where relevant year of income is later than 1999-2000  

[ CCH Note: The heading to Subdiv BA, and s 160APVAA, were inserted immediately before Subdiv C, as specified by No 89 of 2000, s 3 and Sch 3 item 63.]

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Subdiv BB inserted by No 89 of 2000, s 3 and Sch 3 item 67, effective 1 July 2000.

SECTION 160APVI  

160APVI   APPLICATION  
This Subdivision applies to a company tax instalment, company tax, refund or PAYG instalment variation credit in respect of the 2000-01 year of income or a later year of income.

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S 160APVI amended by No 73 of 2001, s 3 and Sch 2 item 66, by substituting ``PAYG instalment variation credit'' for ``PAYG rate variation credit'', applicable in respect of the 2001/02 year of income and later years of income and in respect of an instalment quarter that is a transitional quarter within the meaning of item 49 of the transitional provisions. For transitional provisions, see note under s 160APBC.

S 160APVI inserted by No 89 of 2000, s 3 and Sch 3 item 67, effective 1 July 2000.

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