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
31 Subsection 995-1(1)
Insert:
over-franking tax means tax imposed under the New Business Tax System (Over-franking Tax) Act 2002.
Note: The Act imposes tax where it is payable under section 203-50 of this Act.
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