s 203-1
In forceFranking periods straddling 1 July 2002
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 203Benchmark rule
203-1 Franking periods straddling 1 July 2002
Where, but for this section, 1 July 2002 would fall within a franking period for a corporate tax entity, but would not be the first day of the franking period, the franking period:
(a)
is taken to begin at the start of 1 July 2002; and
(b)
is taken to end when it would otherwise have ended.
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