INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7 - Dividends paid to trusts and partnerships  

Subdivision B - Rebates for beneficiaries, trustees and partners  

SECTION 160AQWA   ASSUMPTIONS WHEN WORKING OUT REBATE  

160AQWA(1)   [Taxpayer's rebate entitlement]  

In determining a taxpayer's entitlement to a rebate under section 160AQYA or 160AQZA , assume that:


(a) sections 282B , 283 and 297B of this Act; and


(b) paragraphs 320-37(1)(a) and (d) of the Income Tax Assessment Act 1997 ;

had not been enacted.

160AQWA(2)   [Assumption]  

In determining the entitlement to a rebate under section 160AQX of an exempt institution whose exempt status is disregarded in relation to the trust amount concerned under section 160ARDAB , assume that section 50-1 of the Income Tax Assessment Act 1997 had not been enacted.


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