Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 7 Minor amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
66 Subsection 995-1(1)
Insert:
indirect equity interests : an entity has indirect equity interests in a company if it has *shares or other interests in entities interposed between the entity and the company.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).