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

11   Subsection 995-1(1) (at the end of the definition of exempt institution that is eligible for a refund )

Add:

Note: This definition is affected by sections 207-119 to 207-136.