Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 5 Franking of dividends by exempting companies and former exempting companies
Income Tax Assessment Act 1936
10 Paragraph 128B(3)(ga)
Repeal the paragraph, substitute:
(ga) income that consists of so much of a dividend as has been franked in accordance with section 160AQF or 160AQFA (other than a dividend in respect of which a determination is made under paragraph 160AQCBA(3)(b) or a dividend or a part of a dividend in respect of which a determination is made under paragraph 177EA(5)(b)); or
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