Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-5
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CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Division 165
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Income tax consequences of changing ownership or control of a company
Subdivision 165-E
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Business continuity test
(Repealed by No 164 of 2007 )
SECTION 165-212A
165-212A
Some companies cannot satisfy the same business test
(Repealed by No 164 of 2007 )
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