Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 167.75

What this Subdivision is about

Companies whose shares:

  (a)   do not all carry the same voting rights; or

  (b)   do not carry all of the voting rights in the company;

may test the possession of voting rights similarly to companies whose shares are all of a single class with the same rights.

Table of sections

Operative provisions

167 - 80   When this Subdivision applies

167 - 85   Different method for working out voting power

167 - 90   Dual listed companies



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