Taxation Laws Amendment Act (No. 2) 1994 (82 of 1994)

Part 3   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 2   Amendments relating to accruals assessability of certain securities

SubDivision B   Amendments of Division 16E of Part III

12   Balancing adjustments on transfer of qualifying security

Section 159GS of the Principal Act is amended by omitting from paragraphs (3)(c) and (d) "sections 159GQ and 159GR" and substituting "section 159GQ".