INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 207 - Effect of receiving a franked distribution  

Subdivision 207-D - No gross-up or tax offset where distribution would not be taxed  

Operative provisions

SECTION 207-85   207-85   Applying this Subdivision  


This Subdivision applies subject to Subdivisions 207-E and 207-F .
Note 1:

Subdivision 207-E sets out exceptions to the rules in this Subdivision.

Note 2:

Where both this Subdivision and Subdivision 207-F apply to an entity, the application of this Subdivision is subject to the rules in Subdivision 207-F : see subsections 207-145(3) and 207-150(7) and (8).


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