New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 29 Consequential amendments relating to the simplified imputation system
Income Tax Assessment Act 1936
10 Paragraph 128B(3)(gaa)
Repeal the paragraph, substitute:
(gaa) income that consists of so much of the unfranked part of a dividend as does not exceed the foreign dividend account declaration amount (if any) in respect of the distribution under section 128TC; or
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