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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.255
If listed public company would not have otherwise passed the ownership tests
This Subdivision does not apply for the purposes of section 166-5 or 166-20 if
the Commissioner considers it reasonable to assume that the
*head company would not meet the conditions in that section if it were not for
the rules in this Subdivision. Note: The conditions in sections 166-5 and
166-20 require the listed public company to maintain the same owners at each
ownership test time during the test period.
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