Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:13_32
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 13 cl 32
Character Range: 191650–192597

32  Subsection 995‑1(1) (paragraphs (a), (b) and (c) of the definition of residency requirement)
Repeal the paragraphs, substitute:
 (a) for an entity making a *distribution—has the meaning given by section 202‑20; and
 (b) for an income year in which, or in relation to which, an event specified in a table in one of the following sections occurs:
 (i) section 205‑15 (general table of *franking credits);
 (ii) section 205‑30 (general table of *franking debits);
 (iii) section 208‑115 (table of *exempting credits);
 (iv) section 208‑120 (table of *exempting debits);
 (v) section 208‑130 (table of franking credits that arise because of an entity's status as a *former exempting entity or *exempting entity);
 (vi) section 208‑145 (table of franking debits that arise because of an entity's status as a former exempting entity or exempting entity); and
 (c) for an entity receiving a distribution—has the meaning given by section 207‑75; and