INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 11 - Additional tax by way of penalty  

SECTION 160ARWA  

160ARWA   DIVISION TO STOP APPLYING  
This Division does not apply to a return or information relating to a franking year starting on or after 1 July 2000.

Note:

See instead Part 4-25 in Schedule 1 to the Taxation Administration Act 1953 .