Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 4   Company losses

Part 1   Changes in company ownership

Division 2   Other amendments

Income Tax Assessment Act 1997

36   At the end of subsection 166-235(6)

Add:

Note: For working out the size of a capital stake (for example, for paragraph 166-225(1)(c)), Subdivision 167-A has special rules for a company whose shares do not all carry the same rights to capital distributions.