Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS Division 167 - Companies whose shares carry unequal rights to dividends, capital distributions or voting power
Subdivision 167-A - Rights to dividends or capital distributions
Guide to Subdivision 167-A SECTION 167-5 What this Subdivision is about
Companies whose shares do not all carry the same rights to dividends or capital distributions may test the possession of those rights similarly to companies whose shares are all of a single class with the same rights.