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
138
Paragraph 207-130(6)(f)
Omit more than a 50% stake, substitute *more than a 50% stake.