Commonwealth Consolidated Acts Commonwealth Consolidated ActsSubdivision 207 - D does not apply to certain exempt institutions, trusts and life insurance companies as set out in this Subdivision. Such an entity may be entitled to a tax offset under this Subdivision in relation to a franked distribution.
207 - 110 Effect of non - assessable income on gross up and tax offset
207 - 115 Which exempt institutions are eligible for a refund?
207 - 117 Residency requirement
207 - 119 Entity not treated as exempt institution eligible for refund in certain circumstances
207 - 120 Entity may be ineligible because of a distribution event
207 - 122 Entity may be ineligible if distribution is in the form of property other than money
207 - 124 Entity may be ineligible if other money or property also acquired
207 - 126 Entity may be ineligible if distributions do not match trust share amounts
207 - 130 Controller's liability
207 - 132 Treatment of benefits provided by an entity to a controller
207 - 134 Entity's present entitlement disregarded in certain circumstances
207 - 136 Review of certain decisions