INCOME TAX ASSESSMENT ACT 1997 - SECT 802.55 No double benefits
INCOME TAX ASSESSMENT ACT 1997 - SECT 802.55
No double benefits(a) an unfranked non - portfolio dividend credit for an entity under section 46FB of the Income Tax Assessment Act 1936 ; and
(i) the entity's * conduit foreign income; and
(ii) the entity's * non - assessable non - exempt income
under section 802 - 20.