Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 620-10 620-10 Application
This Subdivision applies to a body that is incorporated under one law and ceases to exist, and to a company incorporated under another law, if section 124-525 applies in relation to the body and the company.
Note:
That section applies if the ownership of the company is not significantly different from the ownership of the body and rights relating to the body.
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