Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments relating to capital gains tax
SubDivision C Transfers between related companies
35 Securities lending arrangements
Section 26BC of the Principal Act is amended by omitting "160ZZO" from the definition of "subsidiary" in subsection (1) and substituting "160G".