Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 167.30

Fixing rights if practicable to work out market values

    Each remaining * share is treated at the test time as carrying the following percentage of the rights to receive * dividends, and capital distributions, from the company:

Start formula start fraction *Share's *market value over Sum of market values of all of the remaining shares in the company end fraction times 100 end formula

where market value is worked out at the test time.


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