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24 Jan 12 Simplified imputation: Franking deficit tax liability and franking deficit tax offset - consolidation specific matters

The ATO has published a factsheet entitled "Simplified imputation: Franking deficit tax liability and franking deficit tax offset - consolidation specific matters". It explains the rules allowing franking deficit tax (FDT) to be offset against a consolidated tax entity's liability for income tax in certain specific circumstances.

 


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