Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 10   Franked distributions received through certain partnerships and trustees

Part 3   Amendments commencing on 30 June 2003

Income Tax Assessment Act 1997

24   Section 207-80

Omit "an amount that is neither assessable income nor exempt income", substitute "*non-assessable non-exempt income".