s 214-1
In forceApplication
Chapter 3Specialist liability rules
Part 3-6The imputation system
Division 214Administering the imputation system
214-1 Application
This Division applies to a corporate tax entity if a liability to pay franking deficit tax arises for the entity under section 205‑25 of this Act because of events that occur within a period of 12 months ending on 30 June in any year (the balancing period).
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.