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Legal database

INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

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Division 2 - Franking surplus or deficit  

Subdivision B - General provisions on franking credits  

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SECTION 160APKA  

160APKA   NO CREDITS OF A MUTUAL LIFE ASSURANCE COMPANY OR SGIO  
A franking credit of a mutual life assurance company or SGIO does not arise after 21 August 1990.

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