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
5 At the end of subsection 165-12(3)
Add:
Note 2: Subdivision 167-A has special rules for working out rights to dividends in a company whose shares do not all carry the same rights to dividends.
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