INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM  

Division 214 - Administering the imputation system  

Subdivision 214-A - Franking returns  

Operative provisions

SECTION 214-40   214-40   Meaning of franking tax  


Each of the following is a franking tax :


(a) *franking deficit tax;


(b) *over-franking tax;


(c) *venture capital deficit tax.


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