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-C
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Which distributions can be franked?
Operative provisions
SECTION 202-35 202-35 Object
The object of this Subdivision is to ensure that only distributions equivalent to realised taxed profits can be franked.
View history note
Hide history noteSECTION 202-35 202-35 Object
The object of this Subdivision is to ensure that only distributions equivalent to realised taxed profits can be franked.
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