Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 202 - Franking a distribution
Subdivision 202-B - Who can frank a distribution?
SECTION 202-10 What this Subdivision is about
Generally, a corporate tax entity that is an Australian resident at the time a distribution is made, can frank the distribution.
There are some exceptions.