Document ID: chunk:federal_register_of_legislation:C2004A00975:clause:2_41
Version: federal_register_of_legislation:C2004A00975
Segment Type: clause
Provision Reference: sch 2 cl 41
Character Range: 122055–122718

41  Subsection 995‑1(1)
Insert:

residency requirement:
 (a) for an entity making a distribution—has the meaning given by section 202‑20:
 (b) for an income year in which, or in relation to which, an event specified in the table in section 205‑15 (table of franking credits) or section 205‑30 (table of franking debits) occurs—has the meaning given by section 205‑25;
 (c) for an entity that receives a *franked distribution—has the meaning given by section 207‑75;
 (d) for the purposes of determining whether an entity is an exempt institution that is eligible for a refund at the time a *franked distribution is made—has the meaning given by section 207‑135.