New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 13 Exempting entities and former exempting entities
Income Tax Assessment Act 1997
33 Subsection 995-1(1) (definition of share of a franking credit)
Repeal the definition, substitute:
share :
(a) of a*franking credit - has the meaning given by section 207-55; and
(b) of an*exempting credit - has the meaning given by section 208-180.