Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 1   Loss recoupment rules for companies etc.

Income Tax Assessment Act 1997

161   Subsection 995-1(1)

Insert:

takeover bid means a takeover bid under Chapter 6 of the Corporations Act 2001, or under a *foreign law relating to corporate regulation.