INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7 - Dividends paid to trusts and partnerships  

Subdivision BA - Maximum franking credits, maximum franking rebates, and maximum potential rebate amounts (and allowable deductions), for taxpayers who elect under section 160APHR  

SECTION 160AQZD   160AQZD   APPLICATION OF SUBDIVISION  
This Subdivision applies in relation to a year of income to a taxpayer (the electing taxpayer ) who makes an election under section 160APHR in relation to the year of income.


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