INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
The payment of untainting tax as a result of an election under section 160ARDR or 160ARDW does not give rise to a franking credit.
Division 7B
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Tainted share capital accounts
Subdivision A
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Tainting and untainting accounts, and distributions from tainted accounts
SECTION 160ARDO
160ARDO
UNTAINTING TAX DOES NOT CAUSE FRANKING CREDIT
The payment of untainting tax as a result of an election under section 160ARDR or 160ARDW does not give rise to a franking credit.
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