Document ID: chunk:federal_register_of_legislation:C2014C00749:clause:13_5
Version: federal_register_of_legislation:C2014C00749
Segment Type: clause
Provision Reference: sch 13 cl 5
Character Range: 148143–148824

5                 a *franking debit arises for the entity under section 204‑15 (linked distributions), 204‑25 (substituting tax‑exempt bonus shares for franked distributions) or a determination made under paragraph 204‑30(3)(a) (streaming distributions); and  an amount equal to that part of the franking debit that relates to the period during which the entity was an exempting entity                                                                                                                                           when the franking debit arises
                  the entity was an *exempting entity for the whole or part of the period to which the franking debit relates