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 C - Franking of corporate trust dividends  

SECTION 160ARDG  

160ARDG   RESIDENCE REQUIREMENT FOR FRANKING  
In applying section 160AQF to a corporate trust dividend paid to a unitholder in a corporate trust estate, the requirement in paragraph (1)(b) of that section is to be replaced by a requirement that the corporate trust estate is a resident trust estate in relation to the year of income of the corporate trust estate in which the corporate trust dividend is paid.