Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 175.95

  (1)   A person has a shareholding interest in the company if the person is:

  (a)   the beneficial owner; or

  (b)   the trustee of a * family trust who is the owner;

of:

  (c)   * shares in the company; or

  (d)   an interest in * shares in the company.

  (2)   A person also has a shareholding interest in the company if:

  (a)   the person has a shareholding interest in another company; and

  (b)   the other company has a shareholding interest in the company (including one resulting from any other application or applications of this subsection).