‑1 What this Division is about
This Division provides an overview of the imputation system. Table of sections 200‑5 The imputation system 200‑10 Franking a distribution 200‑15 The franking account 200‑20 How a distribution is franked 200‑25 A corporate tax entity must not give its members credit for more tax than the entity has paid 200‑30 Benchmark rule 200‑35 Effect of receiving a franked distribution 200‑40 An Australian corporate tax entity can pass the benefit of having received a franked distribution on to its members 200‑45 Special rules for franking by some entities
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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