Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf a company would only avoid the tax consequences of Division 165 or 175 because of interests held by a foreign resident family trust, the Commissioner may require the company to give certain information about the family trust. If it is not given, the company does not avoid the tax consequences of that Division.
Table of sections
180 - 5 Information about family trusts with interests in companies
180 - 10 Notice where requirements of section 180 - 5 are met