New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 17 Changes to the imputation system
Income Tax Assessment Act 1997
6 Application
(1) The amendments of theIncome Tax Assessment Act 1997made by items 1, 4 and 5 of this Schedule apply to non-share dividends paid after 30 June 2002.
(2) The amendment of theIncome Tax Assessment Act 1997made by item 2 of this Schedule applies to franking periods that begin after 30 June 2002.
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