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

Schedule 1   Debt and equity interests

Part 2   Amendment of the Income Tax Assessment Act 1936

Income Tax Assessment Act 1936

66   At the end of section 52A

Add:

(9) Subsection (8) applies to a non-share equity interest in the same way as it applies to a share.