INCOME TAX ASSESSMENT ACT 1936 - SECT 373 Grossed - up amount of an attribution debit

INCOME TAX ASSESSMENT ACT 1936 - SECT 373

    The grossed - up amount in relation to an attribution debit is:

  (a)   where subparagraph   372(2)(b)(i) applied in relation to the debit--the amount of the debit; or

  (b)   where subparagraph   372(2)(b)(ii) applied in relation to the debit--the amount of the debit, divided by the attribution account percentage referred to in that subparagraph.