Document ID: chunk:federal_register_of_legislation:C2010C00617:clause:3_160atd
Version: federal_register_of_legislation:C2010C00617
Segment Type: clause
Provision Reference: sch 3 cl 160ATD
Character Range: 42171–43084

160ATD  Special treatment of some franking credits and debits arising on or after 1 July 2000

 (1) If:
 (a) any of the events specified in the event column of the following table occurs in relation to a company on or after 1 July 2000; and
 (b) the event:
 (i) is not a franking credit or debit arising under this Division; and
 (ii) is not a franking credit arising under section 160APL; and
 (iii) is not a franking debit arising under section 160APX, 160AQB, 160AQCB, 160AQCBA, 160AQCC, 160AQCNA, 160AQCNB or 160AQCNC;
the adjustments specified in the adjustments column for that item are made to the company's franking accounts:

Certain credits and debits arising on or after 1 July 2000
Item                                                        Event                                                                                                                                              Adjustments