INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 20 - Changes in majority underlying interests in assets  

Subdivision E - How holdings of shares or units of less than 1% in certain public entities may be treated  

SECTION 160ZZSQ  

160ZZSQ   IF PUBLIC COMPANY OR PUBLICLY TRADED UNIT TRUST WOULD NOT OTHERWISE HAVE THE SAME HOLDING OF MAJORITY UNDERLYING INTERESTS