Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
4 Subsection 6(1)
Insert:
share capital account , for the purposes of this Act other than the definition of paid-up share capital , subsection 44(1B), section 46H, subsection 159GZZZQ(5), Division 7B of Part IIIAA and subsection 160ZA(7A), does not include an account that is tainted for the purposes of Division 7B of Part IIIAA.
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