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

Schedule 4   Simplified imputation system (share capital tainting rules)

Part 2   Consequential amendments relating to rewritten share capital tainting rules

Division 1   Amendments

Income Tax Assessment Act 1936

3   Subsection 6(1)

Insert:

tainted , in relation to a company's share capital account, has the same meaning as in the Income Tax Assessment Act 1997.