Document ID: chunk:federal_register_of_legislation:C2025C00029:section:11:p30
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 11 (pt 30/64)
Character Range: 3370790–3374017

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
208‑90 All frankable distributions made within a franking period must be franked to the same extent with an exempting credit
208‑95 Exempting percentage
208‑100 Consequences of breaching the rule in section 208‑90
Subdivision 208‑F—Exempting accounts and franking accounts of exempting entities and former exempting entities
Guide to Subdivision 208‑F
208‑105 What this Subdivision is about
Operative provisions
208‑110 Exempting account
208‑115 Exempting credits
208‑120 Exempting debits
208‑125 Exempting surplus and deficit
208‑130 Franking credits arising because of status as exempting entity or former exempting entity
208‑135 Relationships that will give rise to a franking credit under item 5 of the table in section 208‑130
208‑140 Membership of the same effectively wholly‑owned group
208‑145 Franking debits arising because of status as exempting entity or former exempting entity
208‑150 Residency requirement
208‑155 Eligible continuing substantial member
208‑160 Distributions that are affected by a manipulation of the imputation system
208‑165 Amount of the exempting credit or franking credit arising because of a distribution franked with an exempting credit
208‑170 Where a determination under paragraph 177EA(5)(b) of the Income Tax Assessment Act 1936 affects part of the distribution
208‑175 When does a distribution franked with an exempting credit flow indirectly to an entity?
208‑180 What is an entity's share of the exempting credit on a distribution?
208‑185 Minister may convert exempting surplus to franking credit of former exempting entity previously owned by the Commonwealth
Subdivision 208‑G—Tax effects of distributions by exempting entities
Guide to Subdivision 208‑G
208‑190 What this Subdivision is about
Operative provisions
208‑195 Division 207 does not generally apply
208‑200 Distributions to exempting entities
208‑205 Distributions to employees acquiring shares under eligible employee share schemes
208‑215 Eligible employee share schemes
Subdivision 208‑H—Tax effect of a distribution franked with an exempting credit
Guide to Subdivision 208‑H
208‑220 What this Subdivision is about
Operative provisions
208‑225 Division 207 does not generally apply
208‑230 Distributions to exempting entities and former exempting entities
208‑235 Distributions to employees acquiring shares under eligible employee share schemes
208‑240 Distributions to certain individuals
Division 210—Venture capital franking
Guide to Division 210
210‑1 Purpose of venture capital franking
210‑5 How is this achieved?
210‑10 What is a venture capital credit?
210‑15 What does the PDF have to do to distribute the credits?
210‑20 Limits on venture capital franking
Subdivision 210‑A—Franking a distribution with a venture capital credit
Guide to Subdivision 210‑A
210‑25 What this Subdivision is about
Operative provisions
210‑30 Franking a distribution with a venture capital credit
Subdivision 210‑B—Participating PDFs