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
42 Subsection 121EG(4) (definition of eligible fraction )
Omit "general company tax rate (within the meaning of section 160APA)", substitute "corporate tax rate".
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