INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 13 - Transitional provisions arising from the introduction of class C franking credits and class C franking debits  

SECTION 160ASEA   160ASEA   SOME PROVISIONS OF THIS DIVISION CEASE TO APPLY TO EVENTS OCCURRING ON OR AFTER 1 JULY 2000  
The following provisions of this Division do not apply to an event that occurs on or after 1 July 2000:


Provisions ceasing to apply from 1 July 2000
Item Provision Event
1 section 160ASI
[ see instead section 160ATD ]
a class A or class B franking credit or debit arises after class C conversion time
.
2 section 160ASJ
[ see instead section ]
a company ceases to be a life assurance company


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.