INCOME TAX ASSESSMENT ACT 1997 - SECT 166.165 Relationship with rules in Division 165
INCOME TAX ASSESSMENT ACT 1997 - SECT 166.165
Relationship with rules in Division 165(1) The provisions of Subdivision 165 - D (other than section 165 - 165) apply for the purposes of the tests in section 166 - 145.
(2) The following provisions apply for the purposes of the tests in section 166 - 145 as if the reference to a particular time were a reference to the * ownership test time:
(a) section 165 - 180 (which is about arrangements affecting beneficial ownership of shares);
(b) subsection 165 - 185(2) (which treats some shares as never having carried rights);
(c) subsection 165 - 190(2) (which treats some shares as
always having carried rights).