Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 4   Company losses

Part 1   Changes in company ownership

Division 2   Other amendments

Income Tax Assessment Act 1997

26   Subsection 166-145(2) (note)

Repeal the note, substitute:

Note 1: To work out who had more than 50% of the voting power, see section 165-150.

Note 2: Subdivision 167-B has special rules for working out voting power in a company whose shares do not all carry the same voting rights, or do not carry all of the voting rights in the company.