Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
45 Subparagraphs 159GZG(6)(d)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) the greatest amount unpaid on the eligible share at any time during the year of income; and
(ii) the amount unpaid on the eligible share at the end of the year of income;
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