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

53   Subsection 170BA(1) (paragraph (b) of the definition of ruling affected tax )

Repeal the paragraph, substitute:

(b) franking deficit tax; or

(ba) venture capital deficit tax; or

(bb) over-franking tax; or

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