Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)
Part 3 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 4 Amendments relating to capital gains tax
SubDivision C Transfers between related companies
35 Securities lending arrangements
Section 26BC of the Principal Act is amended by omitting "160ZZO" from the definition of "subsidiary" in subsection (1) and substituting "160G".
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).
