Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 207 - Effect of receiving a franked distribution
Subdivision 207-F - No gross-up or tax offset where the imputation system has been manipulated
Guide to Subdivision 207-F SECTION 207-140 What this Subdivision is about
This Subdivision creates the appropriate adjustment to cancel the effect of the gross-up and tax offset rules where the entity concerned has manipulated the imputation system in a manner that is not permitted under the income tax law.
|207-145||Distribution that is made to an entity|
|207-150||Distribution that flows indirectly to an entity|
|207-155||When is a distribution made as part of a dividend stripping operation?|
|207-158||Distributions entitled to a foreign income tax deduction|
|207-160||Distribution that is treated as an interest payment|
|207-165||(Repealed by No 83 of 2004)|
|207-170||(Repealed by No 83 of 2004)|
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