Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 165.245

When an entity has a fixed entitlement to income or capital of a company

                   For the purposes of this Act, an entity is taken to have held or had, directly or indirectly, a * fixed entitlement to a share of income or capital of a company at a time if and only if the entity held or had, directly or indirectly, that fixed entitlement at that time for the purposes of Schedule 2F to the Income Tax Assessment Act 1936 .

Table of sections

165-250    Control of companies in liquidation etc.

165-255    Incomplete periods



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