New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 17   Changes to the imputation system

Income Tax Assessment Act 1997

6   Application

(1) The amendments of theIncome Tax Assessment Act 1997made by items 1, 4 and 5 of this Schedule apply to non-share dividends paid after 30 June 2002.

(2) The amendment of theIncome Tax Assessment Act 1997made by item 2 of this Schedule applies to franking periods that begin after 30 June 2002.