Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 6   Miscellaneous amendments

Part 11   Other minor changes

Income Tax Assessment Act 1936

122   Subsection 6(1) (definition of paid-up share capital )

Repeal the definition, substitute:

paid-up share capital has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.