Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4
Character Range: 3743324–3744427

4                                         the company *pays income tax; and                                                                                                                                                                                 that part of the payment that is attributable to:                                                                                                 on the day on which the payment is made
                                          the company satisfies the *residency requirement for the income year for which the tax is paid; and                                                                                                               (a) the *shareholders' share of the *income tax liability of the company for that income year; and
                                          the company is a *franking entity for the whole or part of that income year                                                                                                                                       (b) the period during which the company was a franking entity