202d explanation of terms: investment, investor, investment body 202d(1a) (applications) 202d(1a) (applications) subsection 202d(1a) (applications) section 202d explanation of terms: investment, investor, investment body division 4 - quotation of tax file numbers in connection with certain investments part va - tax file numbers to the income tax assessment act 1936 income tax assessment 1936 va - tax file numbers 4 - quotation of tax file numbers in connection with certain investments 995-1 definitions 995-1(1) 995-1(1) 995-1(1) sub section 995-1(1) section 995-1 definitions division 995 - definitions part 6-5 - dictionary definitions chapter 6 - the dictionary to the income tax assessment act 1997 a new tax system (australian business number) act 1999 income tax assessment 1997 6 - the dictionary 6-5 - dictionary definitions 995 - definitions 202cd sending of tfn declaration to commissioner & 202cf payer must notify commissioner if no tfn declaration by recipient section 202cd sending of tfn declaration to commissioner & 202cf payer must notify commissioner if no tfn declaration by recipient division 3 - quotation of tax file numbers by recipients of eligible payg payments part va - tax file numbers to the income tax assessment act 1936 income tax assessment 1936 va - tax file numbers 3 - quotation of tax file numbers by recipients of eligible payg payments 207-a - effect of receiving a franked distribution generally 207-15 applying the general rule section 207-15 applying the general rule subdivision 207-a - effect of receiving a franked distribution generally division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-6 - the imputation system 207 - effect of receiving a franked distribution c - off-market purchases 159gzzzp part of off-market purchase price is a dividend & 159gzzzq consideration in respect of off-market purchase section 159gzzzp part of off-market purchase price is a dividend & 159gzzzq consideration in respect of off-market purchase subdivision c - off-market purchases division 16k - effect of buy-backs of shares part iii - liability to taxation to the income tax assessment act 1936 part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1936 iii - liability to taxation 16k - effect of buy-backs of shares 802-a - conduit foreign income 802-20 distributions between australian corporate tax entities - non-assessable non-exempt income 802-20(1), 802-20(2), 802-20(3), 802-20(4) & 802-20(5) subsections 802-20(1), 802-20(2), 802-20(3), 802-20(4) & 802-20(5) section 802-20 distributions between australian corporate tax entities - non-assessable non-exempt income subdivision 802-a - conduit foreign income division 802 - foreign residents' income with an underlying foreign source part 4-5 - general chapter 4 - international aspects of income tax to the income tax assessment act 1997 and sections 207-50 when a franked distribution flows indirectly to or through an entity, 207-55 share of a franked distribution & 207-57 share of the franking credit on a franked distribution subdivision 207-b - franked distribution received through certain partnerships and trustees division 207 - effect of receiving a franked distribution part 3-6 - the imputation system chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 4 - international aspects of income tax 4-5 - general 802 - foreign residents' income with an underlying foreign source