Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 4   Main consequential amendments relating to imputation

Part 1   Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

15   Subsection 215-20(2) (formula)

Repeal the formula, substitute:

Formula for the amount of the franked part of a non-share dividend