TAXATION LAWS AMENDMENT ACT (No. 3) 1993No. 118, 1993 - SECT 175 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. 3) 1993No. 118, 1993 - SECT 175

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

175. Despite 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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