INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIAA - FRANKING OF DIVIDENDS  

Division 1AA - Interpretative provisions relating to exempting companies and former exempting companies  

SECTION 160APHBA   160APHBA   EXEMPTING COMPANIES  
A company is taken to be, or to have been, an exempting company at a particular time if:


(a) that time is, or was, as the case may be, a time later than 7.30 pm by legal time in the Australian Capital Territory on 13 May 1997; and


(b) at that time the company is or was, as the case may be, effectively owned by prescribed persons.


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