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

Schedule 3   Simplified Imputation System

Part 3   Application provisions

113   Modified application of section 128TB in 2002-03 and 2003-04

Section 128TB of the Income Tax Assessment Act 1936, as it applies in relation to dividends paid in the period starting on 1 July 2002 and ending on 30 June 2004, has effect as if the definition of Co. tax rate in subsection 128TB(2) were amended by omitting "general company tax rate, within the meaning of section 160APA," and substituting "corporate tax rate".