Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p29
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 29/64)
Character Range: 3367817–3371078

under section 207‑20
207‑75 Residency requirement
              Subdivision 207‑D—No gross‑up or tax offset where distribution would not be taxed
Guide to Subdivision 207‑D
207‑80 What this Subdivision is about
Operative provisions
207‑85 Applying this Subdivision
207‑90 Distribution that is made to an entity
207‑95 Distribution that flows indirectly to an entity
Subdivision 207‑E—Exceptions to the rules in Subdivision 207‑D
Guide to Subdivision 207‑E
207‑105 What this Subdivision is about
Operative provisions
207‑110 Effect of non‑assessable income on gross up and tax offset
Exempt institutions
207‑115 Which exempt institutions are eligible for a refund?
207‑117 Residency requirement
207‑119 Entity not treated as exempt institution eligible for refund in certain circumstances
207‑120 Entity may be ineligible because of a distribution event
207‑122 Entity may be ineligible if distribution is in the form of property other than money
207‑124 Entity may be ineligible if other money or property also acquired
207‑126 Entity may be ineligible if distributions do not match trust share amounts
207‑128 Reinvestment choice
207‑130 Controller's liability
207‑132 Treatment of benefits provided by an entity to a controller
207‑134 Entity's present entitlement disregarded in certain circumstances
207‑136 Review of certain decisions
Subdivision 207‑F—No gross‑up or tax offset where the imputation system has been manipulated
Guide to Subdivision 207‑F
207‑140 What this Subdivision is about
Operative provisions
207‑145 Distribution that is made to an entity
207‑150 Distribution that flows indirectly to an entity
207‑155 When is a distribution made as part of a dividend stripping operation?
207‑157 Distribution washing
207‑158 Distributions entitled to a foreign income tax deduction
207‑159 Distributions funded by capital raising
207‑160 Distribution that is treated as an interest payment
Division 208—Exempting entities and former exempting entities
Guide to Division 208
208‑5 What is an exempting entity?
208‑10 Former exempting entities
208‑15 Distributions by exempting entities and former exempting entities
Subdivision 208‑A—What are exempting entities and former exempting entities?
208‑20 Exempting entities
208‑25 Effective ownership of entity by prescribed persons
208‑30 Accountable membership interests
208‑35 Accountable partial interests
208‑40 Prescribed persons
208‑45 Persons who are taken to be prescribed persons
208‑50 Former exempting companies
Subdivision 208‑B—Franking with an exempting credit
Guide to Subdivision 208‑B
208‑55 What this Subdivision is about
Operative provisions
208‑60 Franking with an exempting credit
Subdivision 208‑C—Amount of the exempting credit on a distribution
Guide to Subdivision 208‑C
208‑65 What this Subdivision is about
Operative provisions
208‑70 Amount of the exempting credit on a distribution
Subdivision 208‑D—Distribution statements
Guide to Subdivision 208‑D
208‑75 Guide to Subdivision 208‑D
Operative provisions
208‑80 Additional information to be included by a former exempting entity or exempting entity
Subdivision 208‑E—Distributions to be franked with exempting credits to the same extent
Guide to Subdivision 208‑E
208‑85 What this Subdivision is about
Operative provisions