INCOME TAX ASSESSMENT ACT 1997 - SECT 180.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 180.1

If a company would only avoid the tax consequences of Division   165 or 175 because of interests held by a foreign resident family trust, the Commissioner may require the company to give certain information about the family trust. If it is not given, the company does not avoid the tax consequences of that Division.

Table of sections

180 - 5   Information about family trusts with interests in companies

180 - 10   Notice where requirements of section   180 - 5 are met