Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 1 Distributions to entities connected with a private company and related issues
Part 2 Other amendments
Income Tax Assessment Act 1936
36 Subsection 109Y(2) (subparagraph (b)(i) of the definition of repayments of non-commercial loans )
Omit “subsection 108(2)”, substitute “former subsection 108(2)”.
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