Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 208 - Exempting entities and former exempting entities
Subdivision 208-E - Distributions to be franked with exempting credits to the same extent
SECTION 208-85 What this Subdivision is about
All frankable distributions made within a franking period must be franked to the same extent with an exempting credit.