New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 2   Consolidation: miscellaneous changes to asset cost provisions

Income Tax Assessment Act 1997

16   Paragraph 705-50(3)(a)

After "franked dividends", insert "or distributions included in the step 4 amount mentioned in step 4 in the table in section 705-60".