Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 392 - Employee share scheme reporting  

Subdivision 392-B - Miscellaneous  

SECTION 392-15   392-15   APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997  


The following provisions of the Income Tax Assessment Act 1997 have effect for the purposes of this Division in the same way as they have for the purposes of Division 83A of that Act:


(a) section 83A-130 (about takeovers and restructures);


(b) section 83A-305 (about associates);


(c) section 83A-315 (about market values and discounts);


(d) section 83A-320 (about trusts);


(e) section 83A-325 (about relationships similar to employment);


(f) section 83A-335 (about stapled securities);


(g) section 83A-340 (about indeterminate rights).




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