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
52 Subsection 995-1(1)
Insert:
unequal share structure has the meaning given by subsection 167-10(3).
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