INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
Below is material repealed as inoperative in s 160AN by No 101 of 2006.
Where, in a year of income, an amount of credit to which a company is entitled is, in accordance with Division 3 of Part IIB of the Taxation Administration Act 1953 , applied or paid by the Commissioner, the amount of the distributable income of the company for that year of income for the purposes of Division 7 shall be increased by the aggregate of the amounts so applied or paid.
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