Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 166.165

Relationship with rules in Division 165

             (1)  The provisions of Subdivision 165-D (other than section 165-165) apply for the purposes of the tests in section 166-145.

             (2)  The following provisions apply for the purposes of the tests in section 166-145 as if the reference to a particular time were a reference to the * ownership test time:

                     (a)  section 165-180 (which is about arrangements affecting beneficial ownership of shares);

                     (b)  subsection 165-185(2) (which treats some shares as never having carried rights);

                     (c)  subsection 165-190(2) (which treats some shares as always having carried rights).

Corporate change in a company



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback