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

Schedule 5   Definitional changes

Income Tax Assessment Act 1936

46   Sub-subparagraphs 159GZG(6)(f)(i)(A) and (B)

Repeal the sub-subparagraphs, substitute:

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

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