Acquisitions to which acquisitions provisions apply
(1) Subject to section 51ABD, the acquisitions provisions apply to the following acquisitions: (a) an acquisition by a corporation of shares in the capital of a body corporate; (b) an acquisition by a corporation of any assets of a person; (c) an acquisition by a corporation of anything determined under paragraph (2)(a) of this section; (d) an acquisition of shares in the capital of a corporation; (e) an acquisition of any assets of a corporation; (f) an acquisition of anything, relating to a corporation, determined under paragraph (2)(a). (2) The Minister may, by legislative instrument, determine: (a) a thing for the purposes of paragraphs (1)(c) and (f); or (b) a person or entity, in relation to an acquisition to which paragraph (1)(c) or (f) of this section applies, for the purposes of paragraph 51ABI(3)(c).
Sourced from the Federal Register of Legislation at 22 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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