Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision has the tests to work out whether a widely held or eligible Division 166 company has maintained the same owners as between different times. (Subdivision 166 - E has rules which make it easier for the company to satisfy these tests.)
This Subdivision also defines when there has been a corporate change in the company.
Table of sections
The ownership tests: substantial continuity of ownership
166 - 145 The ownership tests: substantial continuity of ownership
166 - 165 Relationship with rules in Division 165
Corporate change in a company
166 - 175 Corporate change in a company