Franking Deficit TAX Offset Calculation Reduction Rule AND Exclusions
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-offset-calculation-reduction-rule-and-exclusions
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