Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 215.5

While non - share dividends are, as a general rule, frankable, all or part of some non - share dividends are taken to be unfrankable by virtue of these rules.

Table of sections

215 - 10   Certain non - share dividends by ADIs unfrankable

215 - 15   Non - share dividends are unfrankable if profits are unavailable

215 - 20   Working out the available frankable profits

215 - 25   Anticipating available frankable profits