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 204
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Anti-streaming rules
Subdivision 204-D
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Streaming distributions
Operative provisions
SECTION 204-45 204-45 Effect of a determination about distributions to favoured members
If the Commissioner makes a determination denying an *imputation benefit under paragraph 204-30(3)(c) (about distributions to favoured members), the determination has effect according to its terms.
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Hide history noteSECTION 204-45 204-45 Effect of a determination about distributions to favoured members
If the Commissioner makes a determination denying an *imputation benefit under paragraph 204-30(3)(c) (about distributions to favoured members), the determination has effect according to its terms.
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