Legislation

ITAA 1997 s 165-180 is treated as if it were a reference to the ownership test time provided for in section 166-145

ATO documents that consider ITAA 1997 s 165-180 is treated as if it were a reference to the ownership test time provided for in section 166-145

1 document

Continuity of ownership test: listed public company - arrangements affecting beneficial ownership of shares