Document ID: chunk:federal_register_of_legislation:C2010A00114:clause:1_48
Version: federal_register_of_legislation:C2010A00114
Segment Type: clause
Provision Reference: sch 1 cl 48
Character Range: 17359–17792

48  Subsection 116‑10(7) (note 1)
Repeal the note, substitute:
Note 1: Also, these provisions of the Income Tax Assessment Act 1936 modify capital proceeds:
(a) section 23B (undistributed FIF attribution income on disposal of an interest in a FIF);
(b) sections 159GZZZF and 159GZZZG (cancellation of shares in a holding company);
(c) sections 159GZZZQ and 159GZZZS (buy‑backs of shares);
(d) sections 401, 422, 423 and 461 (CFCs).