Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 207
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Effect of receiving a franked distribution
Subdivision 207-E
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Exceptions to the rules in Subdivision 207-D
Guide to Subdivision 207-E
SECTION 207-105 What this Subdivision is about
View history note
Hide history noteSECTION 207-105 What this Subdivision is about
Subdivision 207-D does not apply to certain exempt institutions, trusts and life insurance companies as set out in this Subdivision. Such an entity may be entitled to a tax offset under this Subdivision in relation to a franked distribution.
| Operative provisions | |
| 207-110 | Effect of non-assessable income on gross up and tax offset |
| Exempt institutions | |
| 207-115 | Which exempt institutions are eligible for a refund? |
| 207-117 | Residency requirement |
| 207-119 | Entity not treated as exempt institution eligible for refund in certain circumstances |
| 207-120 | Entity may be ineligible because of a distribution event |
| 207-122 | Entity may be ineligible if distribution is in the form of property other than money |
| 207-124 | Entity may be ineligible if other money or property also acquired |
| 207-125 | (Repealed by No 83 of 2004) |
| 207-126 | Entity may be ineligible if distributions do not match trust share amounts |
| 207-128 | Reinvestment choice |
| 207-130 | Controller ' s liability |
| 207-132 | Treatment of benefits provided by an entity to a controller |
| 207-134 | Entity ' s present entitlement disregarded in certain circumstances |
| 207-136 | Review of certain decisions |
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