New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 17   Changes to the imputation system

Income Tax Assessment Act 1997

1   Paragraph 202-45(f)

Repeal the paragraph, substitute:

(f) an amount that is taken to be an unfrankable distribution under section 215-10 or 215-15;