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
53 Subsection 170BA(1) (paragraph (b) of the definition of ruling affected tax )
Repeal the paragraph, substitute:
(b) franking deficit tax; or
(ba) venture capital deficit tax; or
(bb) over-franking tax; or
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