New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

37   Subsection 995-1(1)

Insert:

qualified person : a person is a qualified person in relation to a distribution if the person would have been a qualified person in relation to the distribution under Division 1A of Part IIIAA of the Income Tax Assessment Act 1936, as in force on 30 June 2002.