Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 203.1

Distributions within a particular period must all be franked to the same extent.

Table of sections

203 - 5   Benchmark rule

203 - 10   Benchmark franking percentage

Operative provisions

203 - 15   Object

203 - 20   Application of the benchmark rule

203 - 25   Benchmark rule

203 - 30   Setting a benchmark franking percentage

203 - 35   Franking percentage

203 - 40   Franking periods--where the entity is not a private company

203 - 45   Franking period--private companies

203 - 50   Consequences of breaching the benchmark rule

203 - 55   Commissioner's powers to permit a departure from the benchmark rule