Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 130.97

                   The following provisions have effect for the purposes of this Subdivision in the same way as they have for the purposes of Division 83A:

                     (a)  section 83A-130 (about takeovers and restructures);

                     (b)  section 83A-305 (about associates);

                     (c)  section 83A-320 (about trusts);

                     (d)  section 83A-325 (about relationships similar to employment);

                     (e)  section 83A-335 (about stapled securities);

                      (f)  section 83A-340 (about indeterminate rights).

Table of sections

130-100    Exchangeable interest

130-105    Shares acquired in exchange for the disposal or redemption of an exchangeable interest