Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)
Schedule 4
Main consequential amendments relating to imputation
Part 1
Amendments commencing 1 July 2016
Income Tax Assessment Act 1997
24
Section 976-15 (formula)
Repeal the formula, substitute:
![Formula for the part of a distribution that is franked with a venture capital credit](/law/view/sgif/acts/20170041k.gif)