Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 10 Franked distributions received through certain partnerships and trustees
Part 3 Amendments commencing on 30 June 2003
Income Tax Assessment Act 1997
26 Paragraph 207-90(2)(c)
Omit "an amount that is neither assessable income nor exempt income", substitute "*non-assessable non-exempt income".
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