INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Section 172 applies for the purposes of this Subdivision as if a reference in that section to an assessment included a reference to an offset determination.
Division 5
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Franking of dividends
Subdivision C
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Franking deficit tax and deficit deferral tax to offset company tax
SECTION 160AQS
160AQS
REFUNDS OF AMOUNTS OVERPAID
Section 172 applies for the purposes of this Subdivision as if a reference in that section to an assessment included a reference to an offset determination.
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