(1) For the purposes
of sections 155(4)(b), 156A(1)(a) and 204D(2)(d), unless the Commissioner is
satisfied to the contrary, acquisitions of interests in 2 or more entities
together form, evidence, give effect to or arise from what is, substantially
one arrangement if —
(a) the
acquisitions have occurred within 12 months; and
(b) in
respect of each of the acquisitions, the person that acquires the interest is
the same person (whether the person is the only person that acquires the
interest or acquires the interest with the same or different persons).
(2) Subsection (1)
does not limit section 155(4)(b), 156A(1)(a) or 204D(2)(d).
[Section 204F inserted: No. 12 of 2019 s. 100.]