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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Open folder INCOME TAX ASSESSMENT ACT 1936
Close folder INCOME TAX ASSESSMENT ACT 1997
View list of provisions
Open folder CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS
Open folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
Close folder CHAPTER 3 - SPECIALIST LIABILITY RULES
Open folder PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Open folder PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Open folder PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Close folder PART 3-6 - THE IMPUTATION SYSTEM
Open folder Division 200 - Guide to Part 3-6
Open folder Division 201 - Objects and application of Part 3-6
Open folder Division 202 - Franking a distribution
Open folder Division 203 - Benchmark rule
Open folder Division 204 - Anti-streaming rules
Open folder Division 205 - Franking accounts, franking deficit tax liabilities and the related tax offset
Close folder Division 207 - Effect of receiving a franked distribution
SECTION 207-5 Overview
Open folder Subdivision 207-A - Effect of receiving a franked distribution generally
Open folder Subdivision 207-B - Franked distribution received through certain partnerships and trustees
Open folder Subdivision 207-C - Residency requirements for the general rule
Open folder Subdivision 207-D - No gross-up or tax offset where distribution would not be taxed
Open folder Subdivision 207-E - Exceptions to the rules in Subdivision 207-D
Close folder Subdivision 207-F - No gross-up or tax offset where the imputation system has been manipulated
  SECTION 207-140 What this Subdivision is about
  SECTION 207-145 Distribution that is made to an entity
  SECTION 207-150 Distribution that flows indirectly to an entity
  SECTION 207-155 When is a distribution made as part of a dividend stripping operation?
  SECTION 207-157 Distribution washing
  SECTION 207-160 Distribution that is treated as an interest payment
  SECTION 207-165 Interest payments - distributions that flow indirectly to the trustee of a trust
  SECTION 207-170 Interest payments - distributions that flow indirectly to a partner in a partnership
Open folder Division 208 - Exempting entities and former exempting entities
Open folder Division 210 - Venture capital franking
Open folder Division 214 - Administering the imputation system
Open folder Division 215 - Consequences of the debt/equity rules
Open folder Division 216 - Cum dividend sales and securities lending arrangements
Open folder Division 218 - Application of imputation rules to co-operative companies
Open folder Division 219 - Imputation for life insurance companies
Open folder Division 220 - Imputation for NZ resident companies and related companies
Open folder PART 3-10 - FINANCIAL TRANSACTIONS
Open folder PART 3-25 - PARTICULAR KINDS OF TRUSTS
Open folder PART 3-30 - SUPERANNUATION
Open folder PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES
Open folder PART 3-35 - INSURANCE BUSINESS
Open folder PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Open folder PART 3-50 - CLIMATE CHANGE
Open folder PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
Open folder PART 3-90 - CONSOLIDATED GROUPS
Open folder PART 3-95 - VALUE SHIFTING
FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
Open folder CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
Open folder CHAPTER 5 - ADMINISTRATION
Open folder CHAPTER 6 - THE DICTIONARY
Open folder INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
Open folder INTERNATIONAL TAX AGREEMENTS ACT 1953
Open folder AUSTRALIAN TAX TREATIES
Open folder TAXATION ADMINISTRATION ACT 1953
Open folder INCOME TAX RATES ACT 1986
Open folder INCOME TAX ACT 1986
Open folder INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016
Open folder INCOME TAX (BEARER DEBENTURES) ACT 1971
Open folder INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
Open folder INCOME TAX (DIVERTED INCOME) ACT 1981
Open folder INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
Open folder INCOME TAX (FILM ROYALTIES) ACT 1977
Open folder INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
Open folder INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
Open folder INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
Open folder INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
Open folder INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
Open folder INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012
Open folder INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
Open folder INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
Open folder EXCESS EXPLORATION CREDIT TAX ACT 2015
Open folder PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012
Open folder PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
Open folder PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
Open folder Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012)
Open folder TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
Open folder TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
Open folder TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
Open folder TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
Open folder Fringe Benefits Tax
Open folder Superannuation
Open folder Goods and Services Tax
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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