Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 175.65

(1) A person has a shareholding interest in the company if the person is the
beneficial owner of:

   (a)  *shares in the company; or

   (b)  an interest in *shares in the company.

(2) A person also has a shareholding interest in the company if:

   (a)  the person has a shareholding interest in another company; and

   (b)  the other company has a shareholding interest in the company
        (including one resulting from any other application or applications of
        this subsection).

[The next Division is Division 195.]