Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Income Tax Assessment Act 1936

37   Subsection 109ZC(2)

Omit "except Part IIIAA (which deals with franking of dividends)", substitute ", except Part 3-6 of the Income Tax Assessment Act 1997 (which deals with franking of distributions)".