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
36 Subsection 109Y(2) (subparagraph (b)(i) of the definition of repayments of non-commercial loans )
Omit "to the extent that the dividend has not been franked under section 160AQF", substitute "to the extent of the unfranked part of the dividend".
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