Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 165 - Income tax consequences of changing ownership or control of a company  

Subdivision 165-D - Tests for finding out whether the company has maintained the same owners  

Rules affecting the operation of the tests

SECTION 165-209  

165-209   Dual listed companies  

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Section 165-150 does not apply to *shares that are *dual listed company voting shares.

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History

S 165-209 inserted by No 147 of 2005, s 3 and Sch 1 item 73, effective 14 December 2005. For application provisions see note under Div 166 heading.

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