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
9 Subsection 200-25(1)
Omit "the standard corporate tax rate", substitute "the entity's corporate tax rate for imputation purposes for the income year in which the distribution is made".
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