Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Income Tax Assessment Act 1997

76   Section 12-5 (table item headed "dividends")

Omit:

franking credits, companies and non-residents

160AR, 160ARD

substitute:

franking credits, companies and non-residents

207-95(2), 207-95(3), 220-405(3)