EmailPrint Back to browse View surrounding sectionsView surrounding sections Previous section | Next section INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE) PART IIIAA - FRANKING OF DIVIDENDS View history note Hide history note History Pt IIIAA inserted by No 58 of 1987. SECTION 160AQCNR 160AQCNR DEBITS ARISING FROM UNTAINTING SHARE CAPITAL ACCOUNTS Franking debits also arise under sections 160ARDQ , 160ARDS , 160ARDV and 160ARDX . View history note Hide history note History S 160AQCNR inserted by No 63 of 1998. View surrounding sectionsView surrounding sectionsBack to top This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.