New Business Tax System (Franking Deficit Tax) Act 2002
Distinguished Terms in this instrument
| Term(s) | Definition | Defined in Legislation | See Section(s) |
|---|---|---|---|
| corporate tax entity | has the same meaning as in the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| franking account | has the same meaning as in the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| franking credit | has the same meaning as in the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| franking deficit | has the same meaning as in the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| franking deficit tax | means franking deficit tax payable under section 205 ‐ 45 of the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| franking entity | has the same meaning as in the Income Tax Assessment Act 1997 . |
New Business Tax System (Franking Deficit Tax) Act 2002 | |
| income year | has the same meaning as in the Income Tax Assessment Tax 1997. |
New Business Tax System (Franking Deficit Tax) Act 2002 |