Statute
Section 373 — Income Tax Assessment Act 1936: Grossed-up amount of an attribution debit
Text of the provision Official document
The grossed-up amount in relation to an attribution debit is: (a) where subparagraph 372(2)(b)(i) applied in relation to the debit—the amount of the debit; or (b) where subparagraph 372(2)(b)(ii) applied in relation to the debit—the amount of the debit, divided by the attribution account percentage referred to in that subparagraph.
Official source: Federal Register of Legislation
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