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

7   Subsection 995-1(1) (definition of controller (for CGT purposes) )

Omit "140-20", substitute "975-155".