Income Tax Assessment Act 1936 (Archive)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 3B - Tests for finding out whether the company has maintained the same owners  

The primary and alternative tests  

SECTION 160ZNL  

160ZNL   TESTS CAN BE SATISFIED BY A SINGLE PERSON  
To avoid doubt, a test for a condition can be satisfied by one person.