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
9 Subsection 995-1(1)
Insert:
exempting company has the same meaning as in Part IIIAA of the Income Tax Assessment Act 1936, as in force on 30 June 2002.