Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-6 - THE IMPUTATION SYSTEM

View history reference

Division 208 - Exempting entities and former exempting entities

Subdivision 208-E - Distributions to be franked with exempting credits to the same extent

SECTION 208-85 What this Subdivision is about

All frankable distributions made within a franking period must be franked to the same extent with an exempting credit.