INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7 - Dividends paid to trusts and partnerships  

Subdivision A - Preliminary  

SECTION 160AQV  

160AQV   DIVISION TO BE APPLIED SEPARATELY TO EACH DIVIDEND  
This Division applies separately in relation to each franked dividend paid to a shareholder being a trustee or partnership.