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INCOME TAX ASSESSMENT ACT 1997 - SECT 165.200 Rules do not affect totals of shares, units in unit trusts or rights carried by shares and units

INCOME TAX ASSESSMENT ACT 1997 - SECT 165.200

Rules do not affect totals of shares, units in unit trusts or rights carried by shares and units

  (1)   Sections   165 - 165, 165 - 180, 165 - 185 and 165 - 190 do not affect how * shares, and rights carried by * shares, are counted for the purposes of determining:

  (a)   the total voting power in the company; or

  (b)   the total * dividends that the company may pay; or

  (c)   the total distributions of capital of the company.

  (2)   Section   165 - 165 does not affect how units in a unit trust, or the rights carried by such units, are counted for the purposes of determining the total rights, or the total rights of a particular kind, in the trust of the holders of such units.

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