INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART IIIAA
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FRANKING OF DIVIDENDS
Division 6
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Tax effects for shareholders
Subdivision A
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Assessable income of certain shareholders
SECTION 160AQTC
160AQTC
SUBSIDIARIES
The question whether a company is a subsidiary of another company for the purposes of sections 160AQTA and 160AQTB is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001 .
View history note
Hide history noteThe question whether a company is a subsidiary of another company for the purposes of sections 160AQTA and 160AQTB is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001 .
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