Taxation Laws Amendment Act (No. 3) 1998 (47 of 1998)
Schedule 7 Franking of dividends and other distributions
Part 2 Income Tax Assessment Act 1936 (schemes to provide franking credit benefits)
12 Paragraph 128B(3)(ga)
After 160AQCBA(3)(b), insert or a dividend or a part of a dividend in respect of which a determination is made under paragraph 177EA(5)(b).