Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)

Schedule 4   Miscellaneous amendments

Part 2   Other amendments of principal Acts

Income Tax Assessment Act 1997

70   Paragraph 418-15(1)(d)

Omit "would be a distribution to which paragraph 207-110(1)(b) would apply", substitute "would give rise to a *tax offset for the entity that would be subject to the refundable tax offset rules because of paragraph 67-25(1C)(b) or (1D)(b)".