Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 130.97

    The following provisions have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division   83A:

  (a)   section   83A - 130 (about takeovers and restructures);

  (b)   section   83A - 305 (about associates);

  (c)   section   83A - 320 (about trusts);

  (d)   section   83A - 325 (about relationships similar to employment);

  (e)   section   83A - 335 (about stapled securities);

  (f)   section   83A - 340 (about indeterminate rights).

Table of sections

130 - 100   Exchangeable interest

130 - 105   Shares acquired in exchange for the disposal or redemption of an exchangeable interest