Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 4   Main consequential amendments relating to imputation

Part 1   Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

1   Subsection 36-55(2) (method statement, step 2)

Omit "the *standard corporate tax rate", substitute "the entity's *corporate tax rate for imputation purposes for that year".