Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 2 Miscellaneous consequential and technical amendments
Income Tax Assessment Act 1936
30 Subsection 105A(4AA)
Omit "to the extent that the whole, or a part, of the dividend has been franked in accordance with section 160AQF", substitute "to the extent of the franked part of the dividend".