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 1936
28 Subparagraph 102AAU(1)(c)(iii)
Omit "so much of a frankable dividend (within the meaning of Part IIIAA) as has been franked in accordance with section 160AQF or 160AQFA", substitute "the franked part of a distribution, or the part of a distribution that has been franked with an exempting credit".
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