Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 20   Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

143   Subsection 995-1(1) (definition of fixed entitlement )

After “capital of a”, insert “company, partnership or”.