Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 1 Loss recoupment rules for companies etc.
Income Tax Assessment Act 1997
23 At the end of subsection 165-15(1)
Add:
Note: A person can still control the voting power in a company that is in liquidation etc.: see section 165-250.
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