Tax and Superannuation Laws Amendment (2015 Measures No. 4) Act 2015 (135 of 2015)
Schedule 1 Scrip for scrip roll-over
Income Tax Assessment Act 1997
14 Subsection 995-1(1)
Insert:
stake interest has the meaning given by subsection 124-783A(3).
stake option has the meaning given by subsection 124-783A(3).