INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 197.10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off

Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 197.10

Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off

This Subdivision applies to a company if, immediately before the old Division 7B close - off day, the company's share capital account was tainted under old Division 7B.

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