Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 200.1

What this Division is about

This Division provides an overview of the imputation system.

Table of sections

200-5        The imputation system

200-10      Franking a distribution

200-15      The franking account

200-20      How a distribution is franked

200-25      A corporate tax entity must not give its members credit for more tax than the entity has paid

200-30      Benchmark rule

200-35      Effect of receiving a franked distribution

200-40      An Australian corporate tax entity can pass the benefit of having received a franked distribution on to its members

200-45      Special rules for franking by some entities



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