Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision creates the appropriate adjustment to cancel the effect of the gross - up and tax offset rules where the entity concerned has manipulated the imputation system in a manner that is not permitted under the income tax law.
Table of sections
Operative provisions
207 - 145 Distribution that is made to an entity
207 - 150 Distribution that flows indirectly to an entity
207 - 155 When is a distribution made as part of a dividend stripping operation?
207 - 157 Distribution washing
207 - 158 Distributions entitled to a foreign income tax deduction
207 - 159 Distributions funded by capital raising
207 - 160 Distribution that is treated as an interest payment