Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 1 AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936
Part 3 DIVIDEND IMPUTATION
25 Section 160APA (paragraph (ba) of the definition of 'applicable general company tax rate')
Omit "for a franking year", substitute "or class B deficit deferral tax".