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

8   Subsection 995-1(1)

Insert:

controller (for imputation purposes) has the meaning given by subsections 207-130(5) and (6).