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
7 Subsection 46F(1) (definition of unfranked part )
Repeal the definition, substitute:
unfranked part of a dividend includes a dividend that is unfrankable under the Income Tax Assessment Act 1997.
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