INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 2 - Franking surplus or deficit  

Subdivision C - General provisions on franking debits  

SECTION 160APWA  

160APWA   NO DEBITS OF A MUTUAL LIFE ASSURANCE COMPANY OR SGIO  
A franking debit of a mutual life assurance company or SGIO does not arise after 21 August 1990.