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)

23   Paragraphs 160AR(1)(b), (1A)(b), (1B)(b), (2)(b), (3)(b) and (4)(b)

After “arises”, insert “, or apart from subsection 160APQ(4) would arise,”.