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