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
11 Section 109-10 (table item 2)
Repeal the item, substitute:
|
2 |
A company issues or allots *equity interests in the company to you |
when contract is entered into or, if none, when equity interests issued or allotted |