Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Taxation Administration Act 1953

103   Section 14ZAAA (paragraph (b) of the definition of income tax law )

Repeal the paragraph, substitute:

(b) franking deficit tax, venture capital deficit tax, or over-franking tax, within the meaning of the Income Tax Assessment Act 1997.