Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to accruals assessability of certain securities

SubDivision B   Amendments of Division 16E of Part III

12   Balancing adjustments on transfer of qualifying security

Section 159GS of the Principal Act is amended by omitting from paragraphs (3)(c) and (d) "sections 159GQ and 159GR" and substituting "section 159GQ".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).