Taxation Laws Amendment (Company Law Review) Act 1998 (63 of 1998)
Schedule 5 Definitional changes
Income Tax Assessment Act 1936
62 Paragraph 160ZZPB(9)(b)
Omit "cancellation, or of a reduction in the paid-up value, of that share or of any other share in the company,", substitute "cancellation of that share or of any other share in the company, or a distribution of the share capital of the company".
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