INCOME TAX ASSESSMENT ACT 1997 - SECT 216.15 Distribution closing time

INCOME TAX ASSESSMENT ACT 1997 - SECT 216.15

    If * distributions by a * corporate tax entity are made to those * members who were members as at a particular time at or before the distribution is made, that time is the distribution closing time in relation to those distributions.

Table of sections

216 - 20   Cum dividend sale--statement by securities dealer

216 - 25   Cum dividend sale--statement by party

216 - 30   Securities lending arrangements--statement by borrower