Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 2 Consequential amendments relating to rewritten share capital tainting rules
Division 1 Amendments
Income Tax Assessment Act 1997
9 Subsection 995-1(1)
Insert:
untainting tax has the meaning given by subsection 197-60(2).
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).
