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-B - Voting power  

Operative provisions

SECTION 167-90  

167-90   Dual listed companies  


For the purposes of this Subdivision, disregard *shares that are *dual listed company voting shares.

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