Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 7   Imputation for life insurance companies

Income Tax Assessment Act 1997

1   Section 205-15 (table item 4)

Omit "at the end of the income year of the last partnership or trust interposed between the entity and the corporate tax entity that made the distribution", substitute "at the time specified in subsection (2)".