New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 29 Consequential amendments relating to the simplified imputation system
Income Tax Assessment Act 1936
8 Paragraph 128B(3)(aaa)
Repeal the paragraph, substitute:
(aaa) income that consists of a non-share dividend that is unfrankable under section 215-10 of the Income Tax Assessment Act 1997; or