Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 152 inserted by No 165 of 1999 (as amended by No 173 of 2000).

S 152-50 to 152-80 substituted for s 152-50, 152-55 and 152-60 by No 55 of 2007 , s 3 and Sch 1 item 39, applicable to CGT events happening in the 2006-07 income year or later income years. S 152-50 formerly read:

SECTION 152-50 Controlling individual test  
152-50
An entity satisfies the controlling individual test if the entity had at least one * controlling individual just before the * CGT event.

S 152-50 inserted by No 165 of 1999 (as amended by No 173 of 2000).