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

68   Subsection 995-1(1) (all the definitions of share )

Repeal the definitions, substitute:

share :

(a) in a company means a share in the capital of the company, and includes stock; and

(b) of an *exempting credit has the meaning given by section 208-180; and

(c) of a *franked distribution has the meaning given by section 207-55; and

(d) of a *franking credit has the meaning given by section 207-57.