Section 167Income Tax Assessment Act 1997 (Cth)

‑1  What this Division is about

This Division modifies the way conditions relating to this Part apply to companies whose shares:

(a) do not all carry the same rights to dividends or capital distributions; or

(b) do not all carry the same voting rights, or do not carry all of the voting rights in the company.

Sourced from the Federal Register of Legislation at 25 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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