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.