Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 2 Miscellaneous consequential and technical amendments
Income Tax Assessment Act 1997
101 Subsection 995-1(1)
Insert:
part of a distribution that is franked with a venture capital credit has the meaning given by section 976-15.
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