Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:3_47
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 3 cl 47
Character Range: 235020–236866

47  Section 160APA (after paragraph (bc) of the definition of applicable general company tax rate)
Insert:
 (bd) in relation to the amount of a class C franking credit or franking debit calculated in respect of a payment of a company tax instalment or company tax, or the application of a PAYG variation credit, in respect of a year of income under any of the following provisions:
 (i) section 160APVJ;
 (ii) section 160APVK;
 (iii) section 160APVL;
 (iv) section 160APVM;
 (v) section 160AQCNCF;
 (vi) section 160AQCNCG;
 (vii) section 160AQCNCH;
 (viii) section 160AQCNCI;
  the general company tax rate for the year of tax to which the year of income relates;
 (be) in relation to the amount of a class A franking credit or franking debit calculated in respect of a payment of a company tax instalment or company tax, or the application of a PAYG variation credit, in respect of a year of income under any of the following provisions:
 (i) section 160AQCNCF;
 (ii) section 160AQCNCG;
 (iii) section 160AQCNCH;
 (iv) section 160AQCNCI;
  39%;
 (bf) in relation to an amount calculated in respect of an assessment of company tax in respect of a year of income for the purposes of section 160AQCNCC—the general company tax rate for the year of tax to which the year of income relates;
 (bg) in relation to the amount of a class C franking credit or franking debit calculated in respect of an amended assessment of company tax in respect of a year of income for the purposes of section 160AQCNCD, 160AQCNCH or 160AQCNCI—the general company tax rate for the year of tax to which the year of income relates;
 (bh) in relation to the amount of a class A franking credit or franking debit calculated in respect of an amended assessment of company tax in respect of a year of income for the purposes of section 160AQCNCD, 160AQCNCH or 160AQCNCI—39%;