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

4   Subsection 995-1(1)

Insert:

corporate tax rate means the rate of tax in respect of the taxable income of a company covered by subsection 23(2) of the Income Tax Rates Act 1986.