Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 1 Anti-avoidance rules in relation to exempt institutions
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (definition of exempt institution that is eligible for a refund )
Omit "207-130", substitute "207-115".