Taxation Laws Amendment Act (No. 4) 1995 (Repealed) (171 of 1995)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
147. Subsection 160ARXA(1) (paragraph (b) of the definition of franking tax shortfall)
Add at the end:
"or (iii) the class C deficit deferral tax shortfall in relation to the company and the refund.".