Corporate Law Economic Reform Program Act 1999 (156 of 1999)

Schedule 5   Consequential amendment of other Acts

Income Tax Assessment Act 1997

21   Section 995-1 (definition of relevant interest )

Repeal the definition, substitute:

relevant interest has the same meaning as in the Corporations Law.

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).