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
84 Subsection 110-55(8)
Repeal the subsection, substitute:
(8) The amount of the reduction is:
Attributable amount * (Amount of tax offset / [Dividend amount * Corporate tax rate])
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