Taxation Laws Amendment Act (No. 1) 1998 (16 of 1998)
Schedule 10 Catch-up amendments
Part 1 Amendment of the Income Tax Assessment Act 1997
2 Section 10-5 (table item headed 'shares')
After:
|
holding company shares held by a subsidiary, cancellation of |
|
insert:
|
small-medium enterprise, profit on disposal of shares in |
128TG to 128TL |