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
37 Subsection 995-1(1)
Insert:
qualified person : a person is a qualified person in relation to a distribution if the person would have been a qualified person in relation to the distribution under Division 1A of Part IIIAA of the Income Tax Assessment Act 1936, as in force on 30 June 2002.
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