INCOME TAX ASSESSMENT ACT 1997 - SECT 167.90 Dual listed companies
INCOME TAX ASSESSMENT ACT 1997 - SECT 167.90
Dual listed companiesFor the purposes of this Subdivision, disregard * shares that are * dual listed company voting shares.
170 - A Transfer of tax losses within certain wholly - owned groups of companies
170 - B Transfer of net capital losses within certain wholly - owned groups of companies
170 - C Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly - owned groups of companies
170 - D Transactions by a company that is a member of a linked group