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
24
Subsections 974-110(1) and (2) (note 3)
Omit "164-20(4)", substitute "164-20(3)".