ITAA 1936 s 109RB(1)

Exercise of the Commissioner's discretion under section 109RB of Division 7A of Part III of the Income Tax Assessment Act 1936 to either disregard a deemed dividend or to permit a deemed dividend to be franked

Income tax: application of subsection 109RB(1) of the Income Tax Assessment Act 1936

Compendium

Income tax: application of subsection 109RB(1) of the Income Tax Assessment Act 1936

Franking Accounts: exercise of paragraph 109RB(2)(a) of the Income Tax Assessment Act 1936 discretion