INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.220 Special tracing rules for listed public companies Shareholdings of less than 1% in the listed public company

Commonwealth Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.220

Special tracing rules for listed public companies Shareholdings of less than 1% in the listed public company

This Subdivision modifies how the ownership tests are applied to the

*listed public company (the head company) if the company has:

   (a)  *voting shareholdings of less than 1%; or

   (b)  *dividend shareholdings of less than 1%; or

   (c)  *capital shareholdings of less than 1%. For the ownership tests: see
        sections 166-150, 166- 155 and 166-160.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback