Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 202.10

What this Subdivision is about

Generally, a corporate tax entity that is an Australian resident at the time a distribution is made, can frank the distribution.

There are some exceptions.

Table of sections

Operative provisions

202 - 15   Franking entities

202 - 20   Residency requirement when making a distribution

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