Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Income Tax Assessment Act 1936

37   Subsection 109ZC(2)

Omit "except Part IIIAA (which deals with franking of dividends)", substitute ", except Part 3-6 of the Income Tax Assessment Act 1997 (which deals with franking of distributions)".

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).