Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 215.5

What this Subdivision is about

While non-share dividends are, as a general rule, frankable, all or part of some non-share dividends are taken to be unfrankable by virtue of these rules.

Table of sections

215-10      Certain non-share dividends by ADIs unfrankable

215-15      Non-share dividends are unfrankable if profits are unavailable

215-20      Working out the available frankable profits

215-25      Anticipating available frankable profits


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