INCOME TAX ASSESSMENT ACT 1997 - SECT 208.200 Distributions to exempting entities

INCOME TAX ASSESSMENT ACT 1997 - SECT 208.200

  (1)   Division   207 applies to a * franked distribution made by an * exempting entity to another exempting entity if the distribution gives rise to a * franking credit for the other exempting entity under item   5 or 6 of the table in section   208 - 130.

  (2)   Division   207 applies to a * franked distribution that is made by an * exempting entity and * flows indirectly to another exempting entity if the distribution gives rise to a * franking credit for that other entity under item   7 of the table in section   208 - 130.