Income Tax Assessment Act 1997

CHAPTER 6 - THE DICTIONARY  

PART 6-1 - CONCEPTS AND TOPICS  

Division 960 - General  

Subdivision 960-GP - Participation interests in entities  

SECTION 960-180   960-180   Total participation interest  


An entity's total participation interest at a particular time in another entity is the sum of:


(a) the entity's *direct participation interest in the other entity at that time; and


(b) the entity's *indirect participation interest in the other entity at that time.


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