New Business Tax System (Imputation) Act 2002 (48 of 2002)

Schedule 2   Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

28   Subsection 995-1(1)

Insert:

off-market buy-back means a purchase that is a buy-back and an off-market purchase for the purposes of Division 16K of Part III of the Income Tax Assessment Act 1936.