Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 207 - Effect of receiving a franked distribution  

Subdivision 207-F - No gross-up or tax offset where the imputation system has been manipulated  

Operative provisions

SECTION 207-158   207-158   Distributions entitled to a foreign income tax deduction  


This section applies to a distribution if all or part of the distribution gives rise to a *foreign income tax deduction.

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