Taxation Laws Amendment Act (No. 8) 2003 (107 of 2003)
Schedule 7 Tax offset arising from franking deficit tax liability
Part 3 Consequential amendments
Income Tax Assessment Act 1936
12 Application
The amendment made by item 11 applies in relation to an entity's assessments for the first income year (within the meaning of section 205-75 of the Income Tax (Transitional Provisions) Act 1997) and later income years.
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