Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 166.220

Application of this Subdivision

                   This Subdivision applies to a company (the tested company ) that is:

                     (a)  a * widely held company at all times during the income year; or

                     (b)  an * eligible Division 166 company at all times during the income year; or

                     (c)  a widely held company for a part of the income year and an eligible Division 166 company for the rest of the income year.

Note:          See section 165- 255 for the rule about incomplete income years.

Stakes of less than 10% in the tested company



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