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
49 Paragraph 159GZZZQ(8)(b)
Omit "a rebatable amount", substitute "an offsetable amount".
Note: The heading to subsection 159GZZZQ(8) is replaced by the heading "Offsetable amount excluded from reduction where loss".
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