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.