• Legal database
Legal database

Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

View history reference
 View history note

Division 202 - Franking a distribution  

View history reference
 View history note

Subdivision 202-B - Who can frank a distribution?  

View history reference
 View history note

SECTION 202-10   What this Subdivision is about  

View history reference

Generally, a corporate tax entity that is an Australian resident at the time a distribution is made, can frank the distribution.

There are some exceptions.

 View history note

View surrounding sectionsView surrounding sectionsBack to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.