INCOME TAX ASSESSMENT ACT 1997
This Subdivision creates the appropriate adjustment to cancel the effect of the gross-up and tax offset rules where the entity concerned has manipulated the imputation system in a manner that is not permitted under the income tax law.
|207-145||Distribution that is made to an entity|
|207-150||Distribution that flows indirectly to an entity|
|207-155||When is a distribution made as part of a dividend stripping operation?|
|207-160||Distribution that is treated as an interest payment|
|207-165||(Repealed by No 83 of 2004)|
|207-170||(Repealed by No 83 of 2004)|