Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 1   AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   DIVIDEND IMPUTATION

77   Subparagraph 160ARZI(b)(ii)

After "the franking year", insert ", or the company's statement deficit deferral tax in relation to the refund,".