New Business Tax System (Imputation) Act 2002 (48 of 2002)
Schedule 2 Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
10 Subsection 995-1(1)
Insert:
flows indirectly :
(a) section 207-35 sets out the circumstances in which a *franked distribution flows indirectly to an entity; and
(b) section 207-115 sets out the circumstances in which a franked distribution flows indirectly through an entity.
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