Income Tax Assessment Act 1997

Pt 3-6 inserted by No 48 of 2002.

Div 208 inserted by No 90 of 2002.

Subdiv 208-G inserted by No 90 of 2002.

S 208-210 repealed by No 133 of 2009, s 3 and Sch 1 item 43, applicable in relation to the ESS interests mentioned in subsections 83A-5(1) and (2) of the Income Tax (Transitional Provisions) Act 1997 . S 208-210 formerly read:

SECTION 208-210 Subsidiaries  
208-210
The question whether a company is a subsidiary of another company is to be determined in the same way as the question whether a corporation is a subsidiary of another corporation is determined under the Corporations Act 2001 .

S 208-210 inserted by No 90 of 2002.