INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIA
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CAPITAL GAINS AND CAPITAL LOSSES
Division 20
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Changes in majority underlying interests in assets
Subdivision F
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How interposed superannuation funds, approved deposit funds, special companies and government bodies may be treated
SECTION 160ZZSR
WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteThis Subdivision has rules that make it easier for a public company or the trustee of a publicly traded unit trust to determine, as at a test time or the base time, the holders of underlying interests in its assets.
The company or trustee does not have to trace through any complying superannuation funds, complying approved deposit funds, special companies or government bodies that are interposed between the company or trust and the natural persons who beneficially hold underlying interests in the assets of the company or trust.
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