Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
52 At the end of paragraphs 160AQF(1)(a) and (b)
Add "and".
Note: The heading to section 160AQF is replaced by the heading " What constitutes franking with a franked amount ".