Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 3   Simplified Imputation System

Part 2   Miscellaneous consequential and technical amendments

Income Tax Assessment Act 1997

101   Subsection 995-1(1)

Insert:

part of a distribution that is franked with a venture capital credit has the meaning given by section 976-15.