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
4 Subsection 995-1(1)
Insert:
corporate tax rate means the rate of tax in respect of the taxable income of a company covered by subsection 23(2) of the Income Tax Rates Act 1986.
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