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INCOME TAX ASSESSMENT ACT 1997 - SECT 802.55
No double benefits
An amount cannot be both:
(a) an unfranked non - portfolio dividend credit for an entity
under section 46FB of the Income Tax Assessment Act 1936 ; and
(b) counted towards:
(i) the entity's * conduit foreign income; and
(ii) the entity's * non - assessable non - exempt income
under section 802 - 20.
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