INCOME TAX ASSESSMENT ACT 1997 - SECT 167.1 What this Division is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 167.1
What this Division is aboutThis Division modifies the way conditions relating to this Part apply to companies whose shares:
(a) do not all carry the same rights to dividends or capital distributions; or
(b) do not all carry the same voting rights, or do not carry all of the voting rights in the company.