115I
In forceDefinitions—div 3.7.2
Chapter 3Certain transactions treated as transfers
Part 3.6Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)
Division 3.7.2Exemptions—‘top hatting’ arrangements
115I Definitions—div 3.7.2
In this division:
exchanging members—see the Income Tax Assessment Act 1997 (Cwlth), section 124-1045 (1).
interposed trust—see the Income Tax Assessment Act 1997 (Cwlth), section 124-1045 (1).
This Act’s bill:Explanatory statementSecond reading speech
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