DUTIES ACT 2001 - SECT 161B
Matters about applying ss 161 and 161A
DUTIES ACT 2001 - SECT 161B
Matters about applying ss 161 and 161A
161B Matters about applying ss 161 and 161A
(1) If the commissioner considers the application of section 161(1) (b) or
161A(1) (b) would be inequitable, the commissioner may decide the entitlement
of a person be based on a distribution carried out under section 161(1) (a)
or 161A(1) (a) .
(2) Also, if a person makes a relevant acquisition because
interests are aggregated under section 158(1) (b) (ii) , the entitlements
under section 161(1) (b) or 161A(1) (b) of the person and the
related persons of the person must not be more than 100%.
