INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Division 7A
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Application of Part in relation to trusts that are treated as companies
Subdivision A
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General modifications
SECTION 160ARDC
160ARDC
CERTAIN CORPORATE TRUST DIVIDENDS TO BE TREATED AS FRANKABLE DIVIDENDS
A reference in the definition of ``frankable dividend'' in section 160APA to a dividend within the meaning of section 6 includes a reference to a corporate trust dividend.
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Hide history noteA reference in the definition of ``frankable dividend'' in section 160APA to a dividend within the meaning of section 6 includes a reference to a corporate trust dividend.
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