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

107   Duties of payers

Section 221YHZC of the Principal Act is amended by omitting from paragraphs (1B)(b) and (1D)(b) "the percentage specified in the declaration, referred to in that section," and substituting "the franking percentage (within the meaning of section 160APA)".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).