Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 2 Consequential amendments relating to rewritten share capital tainting rules
Division 1 Amendments
Income Tax Assessment Act 1997
7 Subsection 995-1(1)
Insert:
tainted : for when a company's *share capital account is tainted , see subsections 197-50(1) and (2).
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