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
8 Subsection 995-1(1)
Insert:
controller (for imputation purposes) has the meaning given by subsections 207-130(5) and (6).
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