Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-6 - THE IMPUTATION SYSTEM
Division 215 - Consequences of the debt/equity rules
Subdivision 215-B - Non-share dividends that are unfrankable to some extent
SECTION 215-5 What this Subdivision is about
While non-share dividends are, as a general rule, frankable, all or part of some non-share dividends are taken to be unfrankable by virtue of these rules.