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 208-175   208-175   When does a distribution franked with an exempting credit flow indirectly to an entity?  


A *distribution *franked with an exempting credit is taken to flow indirectly to an entity if, had it been a *franked distribution, it would have been taken to have flowed indirectly to the entity under section 207-50 .

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