Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 216.1

When a distribution made to a member of a corporate tax entity is treated as having been made to someone else

    There are 2 situations in which a * franked distribution, or a distribution * franked with an exempting credit, that is made to a * member of a * corporate tax entity is taken to have been made to another entity.


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