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
78 Section 12-5 (table item headed "tax avoidance schemes")
After:
|
gifts |
78A |
insert:
|
imputation, manipulation of |
207-150(2), 207-150(3) |