Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 6 Miscellaneous amendments
Part 11 Other minor changes
Income Tax Assessment Act 1936
122 Subsection 6(1) (definition of paid-up share capital )
Repeal the definition, substitute:
paid-up share capital has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.
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).