Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)

Schedule 5  

Part 20   Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

133   At the end of subsection 165-230(5)

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Note: See section 165-245 for when an entity is taken to have held or had, directly or indirectly, a fixed entitlement to a share of income or capital of a company.