Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)

Schedule 5   Definitional changes

Income Tax Assessment Act 1936

45   Subparagraphs 159GZG(6)(d)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) the greatest amount unpaid on the eligible share at any time during the year of income; and

(ii) the amount unpaid on the eligible share at the end of the year of income;