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INCOME TAX ASSESSMENT ACT 1997

Table of Provisions

  • 1.1 Short title  
  • 1.2 Commencement  
  • 1.3 Differences in style not to affect meaning  
  • 2.1 The design  
  • 2.5 The pyramid  
  • 2.10 When defined terms are identified  
  • 2.15 When terms are not identified  
  • 2.20 Identifying the defined term in a definition  
  • 2.25 Purposes  
  • 2.30 Gaps in the numbering  
  • 2.35 Non-operative material  
  • 2.40 Guides  
  • 2.45 Other material  
  • 3.1 What this Act is about  
  • 3.5 Annual income tax  
  • 3.10 Your other obligations as a taxpayer  
  • 3.15 Your obligations other than as a taxpayer  
  • 4.1 Who must pay income tax  
  • 4.5 Meaning of you  
  • 4.10 How to work out how much income tax you must pay  
  • 4.15 How to work out your taxable income  
  • 6.1 Diagram showing relationships among concepts in this Division  
  • 6.5 Operative provisions Income according to ordinary concepts (ordinary income)  
  • 6.10 Other assessable income (statutory income)  
  • 6.15 What is not assessable income  
  • 6.20 Exempt income  
  • 6.25 Relationships among various rules about ordinary income  
  • 8.1 General deductions  
  • 8.5 Specific deductions  
  • 8.10 No double deductions  
  • 9.1 List of entities  
  • 9.5 Entities that work out their income tax by reference to something other than taxable income  
  • 10.5 List of provisions about assessable income  
  • 11.1 Overview  
  • 11.5 Entities that are exempt, no matter what kind of ordinary or statutory income they have  
  • 11.10 Ordinary or statutory income which is exempt, no matter whose it is  
  • 11.15 Ordinary or statutory income which is exempt only if it is derived by certain entities  
  • 12.5 List of provisions about deductions  
  • 13.1 List of tax offsets  
  • 26.55 Limit on deductions  
  • 28.1 Guide to Division 28 What this Division is about  
  • 28.5 Map of this Division  
  • 28.10 Application of Division 28  
  • 28.12 Car expenses  
  • 28.13 Meaning of car expense  
  • 28.14 Guide to Subdivision 28-B What this Subdivision is about  
  • 28.15 Choosing among the 4 methods  
  • 28.20 Operative provision Rules governing choice of method  
  • 28.25 How to calculate your deduction  
  • 28.30 Depreciation  
  • 28.35 Substantiation  
  • 28.45 How to calculate your deduction  
  • 28.50 Eligibility  
  • 28.55 Depreciation  
  • 28.60 Substantiation  
  • 28.70 How to calculate your deduction  
  • 28.75 Eligibility  
  • 28.80 Substantiation  
  • 28.90 How to calculate your deduction  
  • 28.95 Eligibility  
  • 28.100 Substantiation  
  • 28.105 Guide to Subdivision 28-G What this Subdivision is about  
  • 28.110 Steps for keeping a log book  
  • 28.115 Operative provisions Income years for which you need to keep a log book  
  • 28.120 Choosing the 12 week period for a log book  
  • 28.125 How to keep a log book  
  • 28.130 Replacing one car with another  
  • 28.135 Guide to Subdivision 28-H What this Subdivision is about  
  • 28.140 Operative provision How to keep odometer records for a car for a period  
  • 28.150 Retaining the log book for the retention period  
  • 28.155 Retaining odometer records  
  • 28.160 Guide to Subdivision 28-J What this Subdivision is about  
  • 28.165 Operative provisions Exception for particular cars taken on hire  
  • 28.170 Exception for particular cars used in particular ways  
  • 28.175 Further miscellaneous exceptions  
  • 28.180 Car expenses related to award transport payments  
  • 28.185 Application of Subdivision 28-J to PAYE earners and the entities that pay them  
  • 36.1 Guide to Division 36 What this Division is about  
  • 36.10 How to calculate a tax loss for an income year  
  • 36.15 How to deduct tax losses  
  • 36.20 Net exempt income  
  • 36.25 Special rules about tax losses  
  • 36.30 Guide to Subdivision 36-B What this Subdivision is about  
  • 36.45 Operative provisions No deduction for tax loss incurred before bankruptcy  
  • 36.40 Deduction for amounts paid for debts incurred before bankruptcy  
  • 36.45 Limit on deductions for amounts paid  
  • 40.1 Guide to Division 40 What this Division is about  
  • 40.5 Map of Divisions 40 and 41  
  • 40.7 Effect of this Division  
  • 40.10 What expenditure qualifies?  
  • 40.15 Who may deduct?  
  • 40.20 How to work out the deduction  
  • 40.25 Disposal, loss, destruction or termination of use: balancing adjustment  
  • 40.30 Table of capital allowances  
  • 41.1 Guide to Division 41 What this Division is about  
  • 41.5 Summary and finding table  
  • 41.10 Guide to Common rule 1 What this Common rule is about  
  • 41.15 Operative provisions When is roll-over relief available?  
  • 41.20 Disposals of property  
  • 41.25 How are the balancing adjustment provisions affected?  
  • 41.30 What is the effect of the roll-over on the transferor's and transferee's entitlement to a deduction?  
  • 41.35 Subsequent applications of this Common rule-relief available even if subsequent transferor got no deduction  
  • 41.40 Subsequent disposal-modify the balancing adjustment accordingly  
  • 41.45 Commissioner may amend assessment after recoupment despite section 170 of the Income Tax Assessment Act 1936  
  • 41.65 Non-arm's length transactions  
  • 41.85 You are taken to be owner of property for purposes of certain anti-avoidance provisions  
  • 43.1 Guide to Division 43 What this Division is about  
  • 43.2 Key concepts used in this Division  
  • 43.5 Guide to Subdivision 43-A What this Subdivision is about  
  • 43.10 Operative provisions Deductions for capital works  
  • 43.15 Amount you can deduct  
  • 43.20 Capital works to which this Division applies  
  • 43.25 Rate of deduction  
  • 43.30 No deduction until construction is complete  
  • 43.35 Requirement for body corporate to be registered under the Industry Research and Development Act  
  • 43.40 Deduction for destruction of capital works  
  • 43.45 Application of Division 41 common rules  
  • 43.50 Links and signposts to other parts of the Act Links  
  • 43.55 Anti-avoidance-arrangement etc. with tax-exempt entity  
  • 43.60 Guide to Subdivision 43-B What this Subdivision is about  
  • 43.65 Explanatory material  
  • 43.70 Operative provisions What is construction expenditure?  
  • 43.75 Construction expenditure area  
  • 43.80 When capital works begin  
  • 43.85 Pools of construction expenditure  
  • 43.90 Table of intended use at time of completion of construction  
  • 43.95 Meaning of hotel building and apartment building  
  • 43.100 Certificates by Industry Research and Development Board  
  • 43.105 Guide to Subdivision 43-C What this Subdivision is about  
  • 43.110 Explanatory material  
  • 43.115 Operative provisions Your area and your construction expenditure-owners  
  • 43.120 Your area and your construction expenditure-lessees and quasi- ownership right holders  
  • 43.125 Lessees' or right holders' pools can revert to owner  
  • 43.130 Identifying your area on acquisition or disposal  
  • 43.135 Guide to Subdivision 43-D What this Subdivision is about  
  • 43.140 Operative provisions Using your area in a deductible way  
  • 43.145 Using your area in the 4% manner  
  • 43.150 Meaning of industrial activities  
  • 43.155 Guide to Subdivision 43-E What this Subdivision is about  
  • 43.160 Operative provisions Your area is used for a purpose if it is maintained ready for use for the purpose  
  • 43.165 Temporary cessation of use  
  • 43.170 Own use-capital works other than hotel and apartment buildings  
  • 43.175 Own use-hotel and apartment buildings  
  • 43.180 Special rules for hotel and apartment buildings  
  • 43.185 Residential or display use  
  • 43.190 Use of facilities not commonly provided, and of certain buildings used to operate a hotel, motel or guest house  
  • 43.195 Use for research and development activities must be in connection with a business  
  • 43.200 Guide to Subdivision 43-F What this Subdivision is about  
  • 43.205 Explanatory material  
  • 43.210 Operative provisions Deduction for capital works begun after 26 February 1992  
  • 43.215 Deduction for capital works begun before 27 February 1992  
  • 43.220 Capital works taken to have begun earlier for certain purposes  
  • 43.225 Guide to Subdivision 43-G What this Subdivision is about  
  • 43.230 Operative provisions Calculating undeducted construction expenditure-common step  
  • 43.235 Post-26 February 1992 undeducted construction expenditure  
  • 43.240 Pre-27 February 1992 undeducted construction expenditure  
  • 43.245 Guide to Subdivision 43-H What this Subdivision is about  
  • 43.250 Operative provisions The amount of the balancing deduction  
  • 43.255 Amounts received or receivable  
  • 43.260 Apportioning amounts received for destruction  
  • 165.1 Guide to Division 165 What this Division is about  
  • 165.5 Guide to Subdivision 165-A What this Subdivision is about  
  • 165.10 Operative provisions To deduct a tax loss  
  • 165.12 Company must maintain the same owners  
  • 165.13 Alternatively, company must carry on same business  
  • 165.15 Same people must control the voting power, or company must carry on same business  
  • 165.20 When company can deduct part of a tax loss  
  • 165.23 Guide to Subdivision 165-B What this Subdivision is about  
  • 165.25 Summary of this Subdivision  
  • 165.30 Flow chart showing the application of this Subdivision  
  • 165.35 When a company must work out its taxable income and tax loss under this Subdivision On a change of ownership, unless the company carries on the same business  
  • 165.37 Who has more than a 50% stake in the company during a period  
  • 165.40 On a change of control of voting power in the company, unless the company carries on the same business  
  • 165.45 Working out the company's taxable income First, divide the income year into periods  
  • 165.50 Next, calculate the notional loss or notional taxable income for each period  
  • 165.55 How to attribute deductions to periods  
  • 165.60 How to attribute assessable income to periods  
  • 165.65 How to calculate the company's taxable income for the income year  
  • 165.70 Working out the company's tax loss How to calculate the company's tax loss for the income year  
  • 165.75 Special rules that apply if the company is in partnership How to calculate the company's notional loss or notional taxable income for a period when the company was a partner  
  • 165.80 How to calculate the company's share of a partnership's notional loss or notional net income for a period if both entities have the same income year  
  • 165.85 How to calculate the company's share of a partnership's notional loss or notional net income for a period if the entities have different income years  
  • 165.90 Company's full year deductions include a share of partnership's full year deductions  
  • 165.150 The primary and alternative tests Who has more than 50% of the voting power in the company during a period  
  • 165.155 Who has rights to more than 50% of the company's dividends during a period  
  • 165.160 Who has rights to more than 50% of the company's capital distributions during a period  
  • 165.165 Rules about the primary test for a condition  
  • 165.175 Tests can be satisfied by a single person  
  • 165.180 Rules affecting the operation of the tests Arrangements affecting beneficial ownership of shares  
  • 165.185 Shares treated as never having carried rights  
  • 165.190 Shares treated as always having carried rights  
  • 165.195 Disregard redeemable shares  
  • 165.200 Rules do not affect totals of shares or rights  
  • 165.205 Death of beneficial owner  
  • 165.210 The test  
  • 166.1 Guide to Division 166 What this Division is about  
  • 166.5 How Subdivision 165-A applies to a listed public company  
  • 166.10 How Subdivision 165-A applies to a 100% subsidiary of a listed public company  
  • 166.15 Companies can choose that this Subdivision is not to apply to them  
  • 166.20 How Subdivision 165-B applies to a listed public company  
  • 166.25 How to work out the taxable income and tax loss  
  • 166.30 How Subdivision 165-B applies to 100% subsidiary of a listed public company  
  • 166.35 Companies can choose that this Subdivision is not to apply to them  
  • 166.140 Guide to Subdivision 166-D What this Subdivision is about  
  • 166.145 Substantial continuity of ownership Substantial continuity of ownership  
  • 166.150 The ownership tests Who has more than 50% of the voting power in the listed public company at a particular time  
  • 166.155 Who has rights to more than 50% of the listed public company's dividends at a particular time  
  • 166.160 Who has rights to more than 50% of the listed public company's capital distributions at a particular time  
  • 166.165 Rules affecting the operation of the ownership tests Rules in Division 165 apply  
  • 166.215 Guide to Subdivision 166-F What this Subdivision is about  
  • 166.220 Special tracing rules for listed public companies Shareholdings of less than 1% in the listed public company  
  • 166.225 Shareholdings of less than 1% in an interposed listed public company  
  • 166.230 Notional shareholder  
  • 166.235 Notional shareholder taken to have minimum voting control, dividend rights and capital rights  
  • 166.240 Voting, dividend and capital shareholding of less than 1%  
  • 166.245 Shares that are part of a substantial shareholding  
  • 166.250 When the rules in this Subdivision do not apply Limit on listed public company splitting its shares into different classes  
  • 166.255 If listed public company would not have otherwise passed the ownership tests  
  • 166.260 Guide to this Subdivision What this Subdivision is about  
  • 166.265 Special tracing rules for listed public companies When fund or special company is taken to control voting power  
  • 166.270 When fund or special company is taken to have rights to dividends and capital  
  • 170.1 Guide to Subdivision 170-A What this Subdivision is about  
  • 170.5 Basic principles for transferring tax losses  
  • 170.10 Effect of transferring a tax loss When a company can transfer a tax loss  
  • 170.15 Income company is taken to have incurred transferred loss  
  • 170.20 Who can deduct transferred loss  
  • 170.25 Tax treatment of payment for transferred tax loss  
  • 170.30 Conditions for transfer Companies must be in existence and members of the same wholly- owned group  
  • 170.35 The loss company  
  • 170.40 The income company  
  • 170.45 Maximum amount that can be transferred  
  • 170.50 Transfer by written agreement  
  • 170.55 Losses must be transferred in order they are incurred  
  • 170.60 Income company cannot transfer transferred tax loss  
  • 170.65 Effect of agreement to transfer more than can be transferred Agreement transfers as much as can be transferred  
  • 170.70 Amendment of assessments  
  • 175.1 Guide to Division 175 What this Division is about  
  • 175.5 When Commissioner can disallow deduction for tax loss  
  • 175.10 First case: income injected into company because of available tax loss  
  • 175.15 Second case: someone else obtains a tax benefit because of tax loss available to company  
  • 175.20 Income injected into company because of available deductions  
  • 175.25 Deduction injected into company because of available income  
  • 175.30 Someone else obtains a tax benefit because of a deduction or income available to company  
  • 175.35 Tax loss resulting from disallowed deductions  
  • 175.65 When a person has a shareholding interest in the company  
  • 195.1 Guide to Subdivision 195-A What this Subdivision is about  
  • 195.5 Working out a PDF's taxable income and tax loss Deductibility of PDF tax losses  
  • 195.10 PDF cannot transfer tax loss  
  • 195.15 Tax loss for year in which company becomes a PDF  
  • 330.1 Guide to Division 330 What this Division is about  
  • 330.5 How petroleum mining is treated  
  • 330.10 Diagram-the stages of mining  
  • 330.15 Deduction for exploration or prospecting expenditure  
  • 330.20 Meaning of exploration or prospecting  
  • 330.25 Meaning of minerals, petroleum and quarry materials  
  • 330.30 Meaning of eligible mining or quarrying operations  
  • 330.35 No deduction for amount "transferred" by seller of right or information  
  • 330.40 Election that section 330-15 not apply to plant  
  • 330.60 Genuine prospector exemption for ordinary income derived from the sale of rights to mine  
  • 330.80 Allowable capital expenditure is deductible  
  • 330.85 What is allowable capital expenditure?  
  • 330.90 Housing and welfare in mining  
  • 330.95 Expenditure that is not allowable capital expenditure  
  • 330.100 How much is deductible over how long?  
  • 330.105 Meaning of unrecouped expenditure  
  • 330.110 Expenditure that does not relate to a mining property, quarrying property or petroleum field  
  • 330.115 Apportioning between mining and quarrying  
  • 330.120 Resuming use of property for qualifying purposes  
  • 330.125 Each mining property, quarrying property or petroleum field is separate from any other  
  • 330.145 Guide to Subdivision 330-D What this Subdivision is about  
  • 330.150 Operative provisions Mining cash bidding payments  
  • 330.155 Meaning of mining cash bidding payment and mining authority  
  • 330.160 Exploration or prospecting cash bidding payments made when mining authority has been granted  
  • 330.165 Meaning of exploration or prospecting cash bidding payment and exploration or prospecting authority  
  • 330.170 Exploration or prospecting cash bidding payments made before mining authority has been granted  
  • 330.175 Meaning of entitlement to an eligible cash bidding amount  
  • 330.180 Transfer of entitlement to an eligible cash bidding amount  
  • 330.185 Limit on amount  
  • 330.190 Time limit on agreement  
  • 330.195 Agreement must be in writing and signed  
  • 330.200 When a mining authority is related to an exploration or prospecting authority  
  • 330.205 Meaning of retention authority  
  • 330.210 When a retention authority is related to an exploration or prospecting authority  
  • 330.215 Effect of renewal of authority  
  • 330.235 Buyer and seller may agree to include allowable capital expenditure  
  • 330.240 Meaning of mining, quarrying or prospecting right and mining, quarrying or prospecting information  
  • 330.245 Limit on amount that can be included in the agreement  
  • 330.250 Capital expenditure on buildings or other improvements only counts toward the limit if buyer gets rights to them  
  • 330.255 Time limit on agreement  
  • 330.260 Agreement must be signed and in writing  
  • 330.265 Election under subsection 88B(5) of the Income Tax Assessment Act 1936 voids agreement  
  • 330.270 Agreement results in seller giving up further deductions  
  • 330.275 Apportionment between mining and quarrying  
  • 330.295 Guide to Subdivision 330-F What this Subdivision is about  
  • 330.300 Operative provisions Limit on amounts deductible under Subdivision 330-C for the income year  
  • 330.305 Limit on amounts deductible under Subdivision 330-A for the income year  
  • 330.310 Excess amount deductible for the next income year  
  • 330.315 Election not to limit amounts deductible under Subdivision 330-A or 330-C  
  • 330.320 Excess amount not deductible for certain property  
  • 330.325 Excess amount not deductible if specified in a section 330- 235 agreement  
  • 330.330 Excess amount set off against income exempt under section 330-60  
  • 330.350 Payments of petroleum resource rent tax  
  • 330.370 Transport capital expenditure is deductible  
  • 330.375 Meaning of transport capital expenditure  
  • 330.380 Meaning of transport facility and public body  
  • 330.385 Meaning of mining or quarrying transport  
  • 330.390 Meaning of processed materials, treatment and concentration  
  • 330.395 How much is deductible over how long?  
  • 330.400 What if you stop using property for mining or quarrying transport?  
  • 330.405 Resuming use of property for mining or quarrying transport  
  • 330.410 Apportionment between mining and quarrying  
  • 330.415 No double deductions for port or other ship facility  
  • 330.435 Deduction for expenditure on rehabilitation  
  • 330.440 Meaning of rehabilitation  
  • 330.445 Meaning of ancillary activities and eligible building site  
  • 330.450 No deduction for certain expenditure  
  • 330.455 Property used for rehabilitation taken to be used for the purpose of producing assessable income  
  • 330.475 Guide to Subdivision 330-J What this Subdivision is about  
  • 330.480 Operative provisions When a balancing adjustment is required  
  • 330.485 How to do the adjustment  
  • 330.490 Meaning of termination value  
  • 330.495 Meaning of written down value  
  • 330.500 What if there is a disposal of part of an interest in property?  
  • 330.520 Partial change of ownership  
  • 330.540 Which Common rules apply  
  • 330.545 Modification to Common rule 1 (Roll-over relief for related entities)  
  • 330.547 Roll-over relief  
  • 330.550 Transferee inherits certain characteristics from transferor  
  • 330.555 Leases: subsection 88B(5) of the Income Tax Assessment Act 1936 election has no effect  
  • 330.560 Modification to Common rule 2 (Non-arm's length transactions)  
  • 330.580 Guide to Subdivision 330-M What this Subdivision is about  
  • 330.585 Operative provisions Recoupment of capital expenditure  
  • 330.590 Deductions under this Division take priority over other deductions  
  • 330.595 Mining, quarrying or prospecting-getting someone else to do the work  
  • 330.600 No deduction for petroleum income sharing  
  • 330.605 No deduction for paying transferees or sub-lessees of mining, quarrying or prospecting rights  
  • 375.800 Guide to Subdivision 375-G What this Subdivision is about  
  • 375.805 Operative provisions Does your tax loss have a film component?  
  • 375.810 What is a film loss?  
  • 375.815 Deductibility of film losses  
  • 375.820 Order in which tax losses are to be deducted  
  • 750.1 What this Part is about  
  • 750.5 What instalments of income tax do you have to pay?  
  • 750.10 Instalments collected periodically  
  • 750.15 Instalments collected in respect of particular transactions  
  • 750.20 What happens if your income tax is less than the instalments you have paid? How do you get a refund?  
  • 765.1 Guide to Division 765 What this Division is about  
  • 765.5 Where to find the rules about the withholding tax  
  • 766.1 Guide to Division 766 What this Division is about  
  • 766.5 Where to find the rules about the withholding tax  
  • 767.1 Guide to Division 767 What this Division is about  
  • 767.5 Where to find the rules about the tax  
  • 768.1 Guide to Division 768 What this Division is about  
  • 768.5 Where to find the rules about the withholding tax  
  • 785.1 Guide to Division 785 What this Division is about  
  • 785.5 Where to find the rules about Medicare levy  
  • 786.1 Guide to Division 786 What this Division is about  
  • 786.5 Where to find the rules about repaying HECS contributions  
  • 900.1 Guide to Division 900 What this Division is about  
  • 900.5 Application of the requirements of Division 900  
  • 900.10 Substantiation requirement  
  • 900.12 Application of Division 900 to PAYE earners and the entities that pay them  
  • 900.15 Getting written evidence  
  • 900.20 Keeping travel records  
  • 900.25 Retaining the written evidence and travel records  
  • 900.30 Meaning of work expense  
  • 900.35 Exception for small total of expenses  
  • 900.40 Exception for laundry expenses below a certain limit  
  • 900.45 Exception for work expense related to award transport payment  
  • 900.50 Exception for domestic travel allowance expenses  
  • 900.55 Exception for overseas travel allowance expenses  
  • 900.60 Exception for reasonable overtime meal allowance  
  • 900.65 Crew members on international flights need not keep travel records  
  • 900.70 Getting written evidence  
  • 900.75 Retaining the written evidence and odometer records  
  • 900.80 Getting written evidence  
  • 900.85 Keeping travel records  
  • 900.90 Retaining the written evidence and travel records  
  • 900.95 Meaning of business travel expense  
  • 900.100 Guide to Subdivision 900-E What this Subdivision is about  
  • 900.105 Operative provisions Ways of getting written evidence  
  • 900.110 Time limits  
  • 900.115 Written evidence from supplier  
  • 900.120 Written evidence of depreciation expense  
  • 900.125 Evidence of small expenses  
  • 900.130 Evidence of expenses considered otherwise too hard to substantiate  
  • 900.135 Evidence on a group certificate  
  • 900.140 Guide to Subdivision 900-F What this Subdivision is about  
  • 900.145 Purpose of a travel record  
  • 900.150 Operative provisions Recording activities in travel records  
  • 900.155 Showing which of your activities were income-producing activities  
  • 900.160 Guide to Subdivision 900-G What this Subdivision is about  
  • 900.165 The retention period  
  • 900.170 Operative provisions Extending the retention period if an expense is disputed  
  • 900.175 Commissioner may tell you to produce your records  
  • 900.180 How to comply with a notice  
  • 900.185 What happens if you don't comply  
  • 900.195 Commissioner's discretion to review failure to substantiate  
  • 900.200 Reasonable expectation that substantiation would not be required  
  • 900.205 What if your documents are lost or destroyed?  
  • 900.210 Guide to Subdivision 900-I What this Subdivision is about  
  • 900.215 Operative provisions Deducting an expense related to an award transport payment  
  • 900.220 Definition of award transport payment  
  • 900.225 Substituted industrial instruments  
  • 900.230 Changes to industrial instruments applied for before 29 October 1986  
  • 900.235 Changes to industrial instruments solely referable to matters in the instrument  
  • 900.240 Deducting in anticipation of receiving award transport payment  
  • 900.245 Effect of exception in this Subdivision on exception for small total of expenses  
  • 900.250 Effect of exception in this Subdivision on methods of calculating car expense deductions  
  • 909.1 Regulations  
  • 950.100 What forms part of this Act  
  • 950.105 What does not form part of this Act  
  • 950.150 Guides, and their role in interpreting this Act  
  • 960.100 Entities  
  • 960.220 Meaning of trading  
  • 960.225 Abnormal trading  
  • 960.230 Abnormal trading-5% of shares or units in one transaction  
  • 960.235 Abnormal trading-suspected 5% of shares or units in a series of transactions  
  • 960.240 Abnormal trading-suspected acquisition or merger  
  • 960.245 Abnormal trading-20% of shares or units traded over 60 day period  
  • 975.100 When a company is in existence  
  • 975.150 Position to affect rights in relation to a company  
  • 975.500 Wholly-owned groups  
  • 975.505 What is a 100% subsidiary?  
  • 995.1 Definitions  
  •   (Assented to 17 April 1997)

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