Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 2 Consequential amendments relating to rewritten share capital tainting rules
Division 1 Amendments
Taxation Administration Act 1953
13 Subsection 250-10(2) in Schedule 1 (before table item 38)
Insert:
37A |
untainting tax |
197-70 |
Income Tax Assessment Act 1997 |