Taxation Laws Amendment Act (No. 4) 1995 (Repealed) (171 of 1995)
SCHEDULE 2
AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO DIVIDEND IMPUTATION
145.
Subsection 160ARXA(1) (subparagraph (a)(ii) of the definition of franking tax shortfall)
Omit "; and", substitute "; or".