Treasury Laws Amendment (2023 Law Improvement Package No. 1) Act 2023 (76 of 2023)

Schedule 6   Minor and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 7   Other amendments

Income Tax Assessment Act 1997
32   Section 976-1 (formula)

Repeal the formula, substitute:

Franking credit on the distribution multiplied by Applicable gross-up rate