Treasury Laws Amendment (Mutual Equity Interests) Regulations 2019 (F2019L00391)

Schedule 1   Amendments

Income Tax Assessment Regulations 1997

3   At the end of regulation 974-135F

Add:

(6) In this regulation, mutual equity interests has the same meaning as in section 11CAA of the Banking Act 1959.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).