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

20   Section 109-10 (table item 2, column headed "In these circumstances:")

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