Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 166.165

  (1)   The provisions of Subdivision   165 - D (other than section   165 - 165) apply for the purposes of the tests in section   166 - 145.

  (2)   The following provisions apply for the purposes of the tests in section   166 - 145 as if the reference to a particular time were a reference to the * ownership test time:

  (a)   section   165 - 180 (which is about arrangements affecting beneficial ownership of shares);

  (b)   subsection   165 - 185(2) (which treats some shares as never having carried rights);

  (c)   subsection   165 - 190(2) (which treats some shares as always having carried rights).