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 1997
76 Section 12-5 (table item headed "dividends")
Omit:
|
franking credits, companies and non-residents |
160AR, 160ARD |
substitute:
|
franking credits, companies and non-residents |
207-95(2), 207-95(3), 220-405(3) |