Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 14 Gains and losses
Part 4 Income Tax Assessment Act 1997 (revenue losses)
50 Subsection 175-10(1)
Omit "some or all of which (the injected income ) it would not have derived", substitute ", or a capital gain accrued to the company, some or all of which (the injected amount ) would not have been derived, or would not have accrued,".
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).
