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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-6 - THE IMPUTATION SYSTEM    View history reference

Division 202 - Franking a distribution    View history reference

Subdivision 202-C - Which distributions can be franked?    View history reference

Operative provisions

SECTION 202-40  Frankable distributions  

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202-40(1)  

A *distribution is a frankable distribution , to the extent that it is not unfrankable under section 202-45 .

202-40(2)  

A *non-share dividend is a frankable distribution , to the extent that it is not unfrankable under section 202-45 .


 



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