Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 4   Company losses

Part 1   Changes in company ownership

Division 2   Other amendments

Income Tax Assessment Act 1997

52   Subsection 995-1(1)

Insert:

unequal share structure has the meaning given by subsection 167-10(3).