INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 167 - Companies whose shares carry unequal rights to dividends, capital distributions or voting power  

Subdivision 167-B - Voting power  

Guide to Subdivision 167-B

SECTION 167-75   What this Subdivision is about  


Companies whose shares:

  • (a) do not all carry the same voting rights; or
  • (b) do not carry all of the voting rights in the company;
  • may test the possession of voting rights similarly to companies whose shares are all of a single class with the same rights.


    TABLE OF SECTIONS
    TABLE OF SECTIONS
    Operative provisions
    167-80 When this Subdivision applies
    167-85 Different method for working out voting power
    167-90 Dual listed companies


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