Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
38 Section 160APA (definition of franked dividend)
Repeal the definition, substitute:
franked dividend means a dividend to the extent (if any) to which it has been franked in accordance with section 160AQF.