New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)

Schedule 29   Consequential amendments relating to the simplified imputation system

Income Tax Assessment Act 1936

8   Paragraph 128B(3)(aaa)

Repeal the paragraph, substitute:

(aaa) income that consists of a non-share dividend that is unfrankable under section 215-10 of the Income Tax Assessment Act 1997; or