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

54   Paragraph 276(4)(b)

Repeal the paragraph, substitute:

(b) the amount of the tax offsets (if any) to which the trustee of the fund, or the RSA provider, is entitled under Part 3-6 of the Income Tax Assessment Act 1997 in relation to the notice year; and


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).