INCOME TAX ASSESSMENT ACT 1997 - SECT 620.10 Application

INCOME TAX ASSESSMENT ACT 1997 - SECT 620.10

    This Subdivision applies to a body that is incorporated under one law and ceases to exist, and to a company incorporated under another law, if section   124 - 525 applies in relation to the body and the company.

Note:   That section applies if the ownership of the company is not significantly different from the ownership of the body and rights relating to the body.