INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThis Division has the tests to work out whether a listed public company has maintained the same owners as between different times.
Divisions 3CC and 3CD have rules that make it easier for the company to satisfy these ownership tests.
Note:
The rules in this Division also apply to a company that is a 100% subsidiary of a listed public company: see section 160ZNSD .
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