Victorian Current Acts

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WINDFALL GAINS TAX ACT 2021 - SECT 21

Groups of corporations, trusts and both

    (1)     Corporations constitute a group if they are related corporations.

    (2)     If trusts are related trusts, the trustees of those trusts constitute a group.

    (3)     A corporation and a trustee of a trust constitute a group if the same person has, or the same persons have together, a controlling interest in the corporation and a controlling interest in the trust.


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