Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 10 Liability for payment of tax where head company fails to pay on time
Income Tax Assessment Act 1997
57 Subsection 721-10(2) (table items 10, 15 and 20)
Repeal the items, substitute:
|
10 |
subsection 214-150(1) of the Income Tax Assessment Act 1997 (franking tax) |
the income year to which the *franking tax relates |
|
15 |
subsection 214-150(2) of the Income Tax Assessment Act 1997 (franking tax - part year assessment) |
the particular period mentioned in subsection 214-70(1) to which the *franking tax relates |
|
20 |
subsection 214-150(3) of the Income Tax Assessment Act 1997 (franking tax - amended assessments otherwise than because of deficit deferral) |
the income year (or particular period mentioned in subsection 214-70(1)) to which the *franking tax relates |
|
22 |
subsection 214-150(4) of the Income Tax Assessment Act 1997 (franking tax - deficit deferral) |
the income year (or particular period mentioned in subsection 214-70(1)) to which the *franking deficit tax relates |