Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 4 Simplified imputation system (share capital tainting rules)
Part 4 Relocating the definition of share capital account
Division 2 Consequential amendments
Income Tax Assessment Act 1997
29 Subsection 995-1(1)
Insert:
share capital account has the meaning given by section 975-300.