EmailPrint | Income Tax Assessment Act 1997 CHAPTER 6 - THE DICTIONARY PART 6-1 - CONCEPTS AND TOPICS Division 976 - Imputation View history reference View history note Hide history note History Div 976 inserted by No 16 of 2003. SECTION 976-5 976-5 Unfranked part of a distribution View history reference The unfranked part of a * distribution is the amount that is left after deducting the * franked part of the distribution from the total distribution. View history note Hide history note History S 976-5 inserted by No 16 of 2003.