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DisabilityCare Australia Fund Act 2013
41Refund of franking credits
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41 Refund of franking credits
If: (a) the Future Fund Board receives a refund of a tax offset under the Income Tax Assessment Act 1997; and (b) the tax offset is attributable to an investment of the DisabilityCare Australia Fund; the refund is to be credited to the DisabilityCare Australia Fund Special Account.
Note 1: See also section 84B of the Future Fund Act 2006.
Note 2: For refunds of tax offsets, see Division 63 of the Income Tax Assessment Act 1997.