Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 202 - Franking a distribution  

Subdivision 202-C - Which distributions can be franked?  

SECTION 202-25   What this Subdivision is about  


Generally, distributions that are made out of realised profits can be franked.

Those distributions that are not frankable are identified.


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