Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 166.165

(1) The rules in these sections also apply for the purposes of an ownership
test in this Subdivision:
. 165-175 (which is about how an ownership test can be satisfied by a single
person);
. 165-185 (which treats some *shares as never having carried rights);
. 165-190 (which treats some *shares as always having carried rights);
. 165-195 (which disregards redeemable *shares);
. 165-200 (which is about how other rules do not affect how *shares or rights
are counted);
. 165-205 (which deals with deaths of beneficial owners).

(2) The rule in section 165-180 (which is about arrangements affecting
beneficial ownership of *shares) also applies for the purposes of an ownership
test in this Subdivision as if the reference to a particular time during the
ownership test period were a reference to the ownership test time.

[The next Subdivision is Subdivision 166-F.]