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
21 Section 109-10 (table item 2, column headed "You acquire the asset at this time:")
After "equity interests", insert "or non-equity shares".
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).
