Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
24 Subsection 109Y(2) (definition of paid-up share value)
Repeal the definition, substitute:
paid-up share value is the paid-up share capital of the company at the end of its year of income.
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).
