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 1997
83 Paragraph 110-55(7)(c)
Repeal the paragraph, substitute:
(c) you are entitled to a *tax offset under Division 207 on the part of the distribution that is a *dividend (the dividend amount ); and
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