s 197-5
In forceApplication of new Division 197
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 197Tainted share capital accounts
Subdivision 197-BGeneral application provision
197-5 Application of new Division 197
Subject to Subdivision 197‑C of this Division, new Division 197 applies to transfers made into a company’s share capital account after the introduction day.
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