TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 84 Reduction of liability for franking deficit tax does not give rise to a franking credit under section 160APQA of the Assessment Act

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TAXATION LAWS AMENDMENT ACT (No. 2) 1992No. 80, 1992 - SECT 84

Reduction of liability for franking deficit tax does not give rise to a franking credit under section 160APQA of the Assessment Act

84. In spite of section 160APQA of the Assessment Act, a franking credit does
not arise under that section to the extent to which it is attributable to the
operation of the FDT reduction provision.

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