Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 203.1

What this Division is about

Distributions within a particular period must all be franked to the same extent.

Table of sections

203-5        Benchmark rule

203-10      Benchmark franking percentage

Operative provisions

203-15      Object

203-20      Application of the benchmark rule

203-25      Benchmark rule

203-30      Setting a benchmark franking percentage

203-35      Franking percentage

203-40      Franking periods--where the entity is not a private company

203-45      Franking period--private companies

203-50      Consequences of breaching the benchmark rule

203-55      Commissioner's powers to permit a departure from the benchmark rule



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