Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 3 Simplified Imputation System
Part 1 Anti-avoidance rules in relation to exempt institutions
Income Tax Assessment Act 1997
7 Subsection 995-1(1) (definition of controller (for CGT purposes) )
Omit "140-20", substitute "975-155".
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