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
144 Subsection 995-1(1) (at the end of the definition of fixed entitlement )
Add:
Note: Section 165-245 affects when an entity is taken to have held or had, directly or indirectly, a fixed entitlement to a share of income or capital of a company.
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