Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 32.85

Directors, employees and property of wholly - owned group company

Employees and directors of group company

  (1)   In the case of a company, these provisions cover directors and employees of another company that is a member of the same * wholly - owned group as if they were the company's own directors and employees:

Property occupied by group company

  (2)   Those provisions also cover property occupied by that other company as if the company occupied that property.


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