New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

Schedule 1   Debt and equity interests

Part 1   Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

10   Paragraph 104-155(5)(e)

Repeal the paragraph, substitute:

(e) a company grants an option to acquire equity interests or *debentures in the company; or