Treasury Laws Amendment (Enterprise Tax Plan) Act 2017 (41 of 2017)
Schedule 4 Main consequential amendments relating to imputation
Part 1 Amendments commencing 1 July 2016
Income Tax Assessment Act 1997
21 At the end of section 976-1
Add:
where:
applicable gross-up rate means the *corporate tax gross-up rate of the entity making the distribution for the income year in which the distribution is made.
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