New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)

Schedule 6   Changes in ownership or control of company

Income Tax Assessment Act 1997

13   Subsection 165-180(2)

Omit "Before or during the income year an *arrangement must have been entered into", substitute "An *arrangement must have been entered into at some time".