Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-6
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THE IMPUTATION SYSTEM
Division 202
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Franking a distribution
Subdivision 202-A
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Franking a distribution
SECTION 202-1
What this Subdivision is about
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Hide history noteAn entity can only frank a distribution if certain conditions are met. These conditions are set out in this Subdivision.
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