INCOME TAX ASSESSMENT ACT 1997 - SECT 202.40 Frankable distributions
INCOME TAX ASSESSMENT ACT 1997 - SECT 202.40
Frankable distributions(1) A * distribution is a frankable distribution , to the extent that it is not unfrankable under section 202 - 45.
(2) A * non - share dividend is a frankable distribution , to
the extent that it is not unfrankable under section 202 - 45.