Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 4   Company losses

Part 1   Changes in company ownership

Division 2   Other amendments

Income Tax Assessment Act 1997

34   At the end of subsection 166-235(2)

Add:

Note: For working out the size of a voting stake (for example, for paragraph 166-225(1)(a)), Subdivision 167-B has special rules for working out voting power in a company whose shares do not all carry the same voting rights, or do not carry all of the voting rights in the company.