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 1997

75   Section 10-5 (table item headed "dividends")

Omit:

franked dividends, credits on

160AQT

substitute:

franked dividends, credits on

207-20(1), 207-35(1), 207-35(3)