Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 7 Franking of dividends and other distributions
Part 2 Income Tax Assessment Act 1936 (schemes to provide franking credit benefits)
12 Paragraph 128B(3)(ga)
After “160AQCBA(3)(b)”, insert “or a dividend or a part of a dividend in respect of which a determination is made under paragraph 177EA(5)(b)”.
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