Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)
Part 4 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 9 Amendments relating to dividend imputation
Subdivision B Amendments of the Principal Act
106 Company to keep records
Section 160ASC of the Principal Act is amended by omitting from paragraph (b) "franking account balance" and substituting "class A franking account balance or the class B franking account balance".
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