INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 7B - Tainted share capital accounts  

Subdivision A - Tainting and untainting accounts, and distributions from tainted accounts  

SECTION 160ARDN  

160ARDN   UNTAINTING SHARE CAPITAL ACCOUNT  
A company's share capital account stops being tainted if the company makes an election under section 160ARDR or 160ARDW .