New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

31   Subsection 995-1(1)

Insert:

over-franking tax means tax imposed under the New Business Tax System (Over-franking Tax) Act 2002.

Note: The Act imposes tax where it is payable under section 203-50 of this Act.