Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 6   Debt and equity interests

Part 2   Technical amendments taken to have commenced on 1 July 2001

Income Tax Assessment Act 1997

23   Subsection 974-105(1) (example)

Omit "section 974-20", substitute "section 974-70".