Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 4 Relocating the definition of share capital account
Division 2 Consequential amendments
Income Tax Assessment Act 1997
26 Subsection 164-15(4) (definition of share capital account credit )
Omit "share capital account", substitute "*share capital account".
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