INCOME TAX ASSESSMENT ACT 1997 - SECT 719.785 Exception for interests in top company
INCOME TAX ASSESSMENT ACT 1997 - SECT 719.785
Exception for interests in top companyThe first condition in section 719 - 775 cannot be satisfied, because of a * MEC group, at a time when:
(a) the first entity was the * top company for the MEC group; or
(b) the realised interest was an *
indirect equity or loan interest in the top company for the MEC group.