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26 Apr 07 Imputation: franked distributions and qualified persons - TD 2007/11

This final Taxation Determination was issued on 24 April 2007. It was previously released in draft form as TD 2006/D40: see 2006 TAXVINE No 49 (14) (20 December 2006). Its full title is "Income tax: imputation: franked distributions: qualified persons: does an entity have to be a qualified person within the meaning of Division 1A of former Part IIIAA of ITAA 1936 to avoid the application of ss 207-145(1)(a) and 207-150(1)(a) of ITAA1997 in respect of a franked distribution made directly or indirectly to the entity on or after 1 July 2002?" The answer given is Yes.

For a copy of TD 2007/11, go here

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