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INCOME TAX ASSESSMENT ACT 1997 - SECT 203.10 Benchmark franking percentage

INCOME TAX ASSESSMENT ACT 1997 - SECT 203.10

Benchmark franking percentage

  (1)   The benchmark franking percentage for an entity is set by reference to the franking percentage for the first frankable distribution made by the entity during the relevant period.

  (2)   An entity has a benchmark franking percentage, even if it is not subject to the benchmark rule.

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