Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 20 Non-membership equity interests
Income Tax Assessment Act 1997
216 Subsection 715-50(6)
Repeal the subsection, substitute:
Non-membership equity interests
(6) Subsection 705-65(6) (which treats *non-membership equity interests as *membership interests) also applies for the purposes of this section.
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