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 1936

16   Subsection 6(1)

Insert:

distribution , when used in a franking context, has the same meaning as in the Income Tax Assessment Act 1997.