Published on 27 May 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the role of Division 166
- the companies to whom Division 166 applies
- how Division 166 modifies the basic continuity of ownership test
- corporate change
- the tracing concessions
- the stakeholder thresholds of the concessional tracing rules
- the no detriment rule: section 166-275
- interposition of a new entity between notional shareholders.
Current at 05 November 2013
Click here to expand/collapse more articles by Martin FRY.
Current at 26 June 2009