Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 10   Repeal of redundant references to franking

Income Tax Assessment Act 1936

69   Application provision - amendment of paragraph 45C(3)(a)

The amendment of paragraph 45C(3)(a) of the Income Tax Assessment Act 1936 made by this Part applies to notices of determination under section 45B of that Act served on or after 1 July 2002.