Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 6   Debt and equity interests

Part 2   Technical amendments taken to have commenced on 1 July 2001

Income Tax Assessment Act 1997

17   Paragraph 104-35(5)(e)

After "equity interests", insert ", non-equity shares (within the meaning of the Income Tax Assessment Act 1936)".