Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 2 Consequential amendments relating to rewritten share capital tainting rules
Division 1 Amendments
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
Insert:
untainting tax has the meaning given by subsection 197-60(2).