Treasury Laws Amendment (2023 Measures No. 1) Act 2023 (101 of 2023)
Schedule 4 Off-market share buy-backs
Part 1 Off-market share buy-backs
Division 1 Main amendments
Income Tax Assessment Act 1936
2 At the end of section 159GZZZP
Add:
(3) This section does not apply if the company is a listed public company.
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