Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 204 - Anti-streaming rules  

Subdivision 204-A - Objects and application  

SECTION 204-5   Application  

204-5(1)    
The rules in this Division will apply to an entity even if it is not subject to the benchmark rule.

204-5(2)    
This Division applies to non-share dividends in the same way as it applies to distributions.