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

42   Subsection 121EG(4) (definition of eligible fraction )

Omit "general company tax rate (within the meaning of section 160APA)", substitute "corporate tax rate".