Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)
Schedule 6 Debt and equity interests
Part 3 Other technical amendments
Income Tax Assessment Act 1997
32 Section 109-10 (table item 2, column headed "In these circumstances:")
Omit "non-equity shares (within the meaning of the Income Tax Assessment Act 1936)", substitute "*non-equity shares".
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