Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-5
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CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Division 165
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Income tax consequences of changing ownership or control of a company
Subdivision 165-D
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Tests for finding out whether the company has maintained the same owners
The primary and alternative tests
SECTION 165-175 165-175 Tests can be satisfied by a single person
To avoid doubt, a test for a condition can be satisfied by one person.
SECTION 165-175 165-175 Tests can be satisfied by a single person
To avoid doubt, a test for a condition can be satisfied by one person.
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