Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 202.40

Frankable distributions

  (1)   A * distribution is a frankable distribution , to the extent that it is not unfrankable under section   202 - 45.

  (2)   A * non - share dividend is a frankable distribution , to the extent that it is not unfrankable under section   202 - 45.


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