INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 202 - Franking a distribution  

Subdivision 202-C - Which distributions can be franked?  

SECTION 202-30   202-30   Frankable distributions  


Distributions and non-share dividends are frankable unless it is specified that they are unfrankable.

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