Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
54 Section 160APA (definition of tax-exempt bonus share)
Repeal the definition, substitute:
tax-exempt bonus share , in relation to a company, means a share issued by the company in the circumstances mentioned in subsection 6BA(1).
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