Commonwealth Consolidated Acts

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SNOWY MOUNTAINS ENGINEERING CORPORATION ACT 1970 - SECT 39Q

SMEC taken to have had share capital for purposes of Income Tax Assessment Act

                   For the purposes of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 , SMEC shall be taken to have had, at all times before it complied with subsection 18B(2) of this Act, a share capital, all the issued shares in which were, at all such times, beneficially owned by the Commonwealth.


 

 


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