Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 4   Simplified imputation system (share capital tainting rules)

Part 4   Relocating the definition of share capital account

Division 2   Consequential amendments

Income Tax Assessment Act 1936

21   Subsection 6(1) (definition of share capital account )

Repeal the definition, substitute:

share capital account has the same meaning as in the Income Tax Assessment Act 1997.