Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 165.190

For the purposes of a test, *shares are taken to have carried particular
rights at all times during the income year if the Commissioner is satisfied
that:

   (a)  the shares started to carry those rights after the income year; or

   (b)  the shares will or may start to carry those rights after the income
        year; because of:

   (c)  the company's *constitution as in force at some time during the income
        year; or

   (d)  an *arrangement entered into before or during the income year.