Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)
Schedule 6 Debt and equity interests
Part 2 Technical amendments taken to have commenced on 1 July 2001
Income Tax Assessment Act 1997
16 Paragraph 104-35(5)(c)
After "*equity interests", insert "or non-equity shares (within the meaning of the Income Tax Assessment Act 1936)".
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