INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
This Division 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%.
Note:
For the ownership tests: see sections 160ZNSH , 160ZNSI and 160ZNSJ .
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