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

54   Paragraph 276(4)(b)

Repeal the paragraph, substitute:

(b) the amount of the tax offsets (if any) to which the trustee of the fund, or the RSA provider, is entitled under Part 3-6 of the Income Tax Assessment Act 1997 in relation to the notice year; and