INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7A - Application of Part in relation to trusts that are treated as companies  

Subdivision A - General modifications  

SECTION 160ARDB  

160ARDB   COMPANY TAX TO INCLUDE TAX PAYABLE BY CURRENT CORPORATE TRUST  
In this Part, a reference to company tax includes a reference to tax payable by the trustee of a current corporate trust on the net income of the current corporate trust.