Taxation Laws Amendment Act (No. 3) 1993 (118 of 1993)
Part 13 DEFERRAL OF INITIAL PAYMENTS OF COMPANY TAX FOR 1993-94
Division 3 Deferred initial payments of tax for 1993-94 to be offset by prior payments of franking deficit tax
170 IP offset provision to be ignored in calculating certain company tax thresholds
Despite anything in this Division, a reference in subsection 221AT(3) or 221AU(5) of the Assessment Act to a particular amount is to be construed as if the IP offset provision had not been enacted.
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