New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
Schedule 1 Debt and equity interests
Part 1 Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
7 Paragraph 104-35(5)(c)
Repeal the paragraph, substitute:
(c) a company issues or allots *equity interests in the company; or
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