Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)

Schedule 4   Off-market share buy-backs

Part 1   Off-market share buy-backs

Division 2   Other amendments

Income Tax Assessment Act 1936

10   Subsection 6(1)

Insert:

listed public company has the same meaning as in the Income Tax Assessment Act 1997.

Note: For the meaning of listed public company in Schedule 2F to this Act, see section 272-135 in that Schedule.