Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 202.25

What this Subdivision is about

Generally, distributions that are made out of realised profits can be franked.

Those distributions that are not frankable are identified.

Table of sections

202 - 30   Frankable distributions

Operative provisions

202 - 35   Object

202 - 40   Frankable distributions

202 - 45   Unfrankable distributions

202 - 47   Distributions of certain ADI profits following restructure


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