Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 7 Minor amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
20 Section 12-5 (table item headed "dividends")
Omit:
|
franking credits, companies and non-residents |
207-95(2), 207-95(3), 220-405(3) |
substitute:
|
franking credits, companies and foreign residents |
207-95(2), 207-95(3), 220-405(3) |