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
9 Paragraph 128B(3)(ga)
Repeal the paragraph, substitute:
(ga) income that consists of the franked part of a dividend, or the part of a dividend that is franked with an exempting credit (other than a dividend in respect of which a determination is made under paragraph 204-30(3)(c) of the Income Tax Assessment Act 1997 or a dividend or a part of a dividend in respect of which a determination is made under paragraph 177EA(5)(b)); or
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