Financial Sector Legislation Amendment (Restructures) Act 2007 (117 of 2007)
Schedule 3 Consequential amendments
Income Tax Assessment Act 1997
21 Subsection 709-80(1) (note)
Repeal the note, substitute:
Note 1: Subsection 703-35(4) requires certain shares held under employee share schemes to be disregarded.
Note 2: Subsection 703-37(4) requires certain preference shares to be disregarded following an ADI restructure.
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