Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1936 - SECT 373

Grossed-up amount of an attribution debit

                   The grossed-up amount in relation to an attribution debit is:

                     (a)  where subparagraph 372(2)(b)(i) applied in relation to the debit--the amount of the debit; or

                     (b)  where subparagraph 372(2)(b)(ii) applied in relation to the debit--the amount of the debit, divided by the attribution account percentage referred to in that subparagraph.



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