Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)

Schedule 7   Minor amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

20   Section 12-5 (table item headed "dividends")

Omit:

franking credits, companies and non-residents

207-95(2), 207-95(3), 220-405(3)

substitute:

franking credits, companies and foreign residents

207-95(2), 207-95(3), 220-405(3)