Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

Subdivision 214-A - Franking returns  

Operative provisions

SECTION 214-40  

214-40   Meaning of franking tax  

Each of the following is a franking tax :

(a) *franking deficit tax;

(b) *over-franking tax;

(c) *venture capital deficit tax.