Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)

Schedule 5   Definitional changes

Income Tax Assessment Act 1936

21   Subparagraph 82SA(1)(d)(xi)

Omit "the amount that, for the purposes of this subsection, is the minimum amount applicable to the share, that is to say, whichever amount is the greater of the nominal value of the share or".


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).