Commonwealth Consolidated Acts Commonwealth Consolidated ActsSome recipients of a franked distribution must satisfy a residency requirement if their assessable income is to include the franking credit on the distribution, and they are to be entitled to a tax offset, under the general rule.
Table of sections
207 - 65 Satisfying the residency requirement
Operative provisions
207 - 70 Gross - up and tax offset under section 207 - 20
207 - 75 Residency requirement