Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 20 Definitions mainly relevant to Subdivision 165-F of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
143 Subsection 995-1(1) (definition of fixed entitlement )
After “capital of a”, insert “company, partnership or”.
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