Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)

Part 4   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Amendments relating to dividend imputation

Subdivision B   Amendments of the Principal Act

106   Company to keep records

Section 160ASC of the Principal Act is amended by omitting from paragraph (b) "franking account balance" and substituting "class A franking account balance or the class B franking account balance".