Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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Chapter 4 inserted by No 162 of 2001.

PART 4-5 - GENERAL  

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Part 4-5 inserted by No 162 of 2001.

Division 768 - Foreign non-assessable income and gains  

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Div 768 heading substituted by No 110 of 2014, s 3 and Sch 2 item 3, applicable to distributions and non-share dividends made after 16 October 2014. Div 768 heading formerly read:

Division 768 - Exempt foreign income and gains

Div 768 inserted by No 96 of 2004.

Subdivision 768-G - Reduction in capital gains and losses arising from CGT events in relation to certain voting interests in active foreign companies  

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Subdiv 768-G heading substituted by No 168 of 2006 .

Subdiv 768-G inserted by No 96 of 2004.

Voting percentages in a company

SECTION 768-560  

768-560   Total voting percentage in a company  

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An entity's total voting percentage at a particular time in a company is the sum of:

(a) the entity's *direct voting percentage in the company at that time; and

(b) the entity's *indirect voting percentage in the company at that time.

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S 768-560 inserted by No 96 of 2004.

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