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

Schedule 6   Debt and equity interests

Part 3   Other technical amendments

Income Tax Assessment Act 1997

32   Section 109-10 (table item 2, column headed "In these circumstances:")

Omit "non-equity shares (within the meaning of the Income Tax Assessment Act 1936)", substitute "*non-equity shares".