CTHRepealedAct
Nation-building Funds Act 2008
166Refund of franking credits
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#### 166 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 Education Investment Fund;
the refund is to be credited to the Education Investment 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.