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
30 Paragraph 220-400(1)(b)
Repeal the paragraph, substitute:
(b) an amount is included in the recipient's assessable income for the income year under section 207-20, and the recipient is entitled to a *tax offset for the income year under that section or section 207-110; and
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