Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)

Schedule 4   Main consequential amendments relating to imputation

Part 1   Amendments commencing 1 July 2016

Income Tax Assessment Act 1997

9   Subsection 200-25(1)

Omit "the standard corporate tax rate", substitute "the entity's corporate tax rate for imputation purposes for the income year in which the distribution is made".