Option TO Have Franking Deficit TAX Liability Determined AT 30 June
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/imputation/in-detail/franking-deficit-tax-liability-for-late-balancing-corporate-tax-entities/option-to-have-franking-deficit-tax-liability-determined-at-30-june
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