Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS

Division 197 - Tainted share capital accounts

Subdivision 197-C - Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off

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SECTION 197-10

197-10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off

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This Subdivision applies to a company if, immediately before the old Division 7B close-off day, the company's share capital account was tainted under old Division 7B .

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