Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 10   Streamlining concessions for Australian films and Australian film production

Part 2   Consequential and other amendments

Income Tax Assessment Act 1997

7   Subsection 36-17(5) (example)

Omit "subject to the refundable tax offset rules in Division 67", substitute "stated in Division 67 to be subject to the refundable tax offset rules".