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 D - Miscellaneous  

SECTION 160ARDJ  

160ARDJ   NO EXTRA AMOUNT ASSESSABLE UNDER SECTION 160AQT TO TRUSTEE OF CORPORATE TRUST ESTATE  
Section 160AQT does not apply to the payment of a franked dividend to the trustee of a current corporate trust.