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 1   Main amendments

Income Tax Assessment Act 1936

2   At the end of section 159GZZZP

Add:

(3) This section does not apply if the company is a listed public company.