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

49   Paragraph 159GZZZQ(8)(b)

Omit "a rebatable amount", substitute "an offsetable amount".

Note: The heading to subsection 159GZZZQ(8) is replaced by the heading "Offsetable amount excluded from reduction where loss".