INCOME TAX ASSESSMENT ACT 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES
PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Division 165 - Income tax consequences of changing ownership or control of a company
Subdivision 165-E - The same business test
SECTION 165-212A
165-212A
Some companies cannot satisfy the same business test
(Repealed by No 164 of 2007)
(Repealed by No 164 of 2007)
View history note
Hide history noteThis information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.