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

86   Paragraph 118-20(1B)(b)

Omit "section 160AQT of that Act (which relates to franked dividends)", substitute "subsection 207-20(1), 207-35(1) or 207-35(3) of this Act (which relate to franked distributions)".