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 160ARDK  

160ARDK   NO REBATE UNDER SECTION 160AQX OR 160AQZ TO TRUSTEE OF CURRENT CORPORATE TRUST  
The trustee of a current corporate trust is not entitled to a rebate of tax under section 160AQX or 160AQZ .