New Business Tax System (Imputation) Act 2002 (48 of 2002)
Schedule 2 Consequential amendments of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
30 Subsection 995-1(1)
Insert:
on-market buy-back means a purchase that is a buy-back and an on-market purchase for the purposes of Division 16K of Part III of the Income Tax Assessment Act 1936.
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