Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 208 - Exempting entities and former exempting entities  

Subdivision 208-F - Exempting accounts and franking accounts of exempting entities and former exempting entities  

Operative provisions

SECTION 208-150   208-150   Residency requirement  


The tables in sections 208-115 , 208-120 , 208-130 and 208-145 are relevant for the purposes of subsection 205-25(1) .
Note 1:

Subsection 205-25(1) sets out the residency requirement for an income year in which, or in relation to which, an event specified in one of the tables occurs.

Note 2:

Section 207-75 sets out the residency requirement that must be satisfied by the entity receiving a distribution when the distribution is made.


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