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