Division 197
In forceTainted share capital accounts
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 197 Tainted share capital accounts
Table of Subdivisions
197‑A Definitions
197‑B General application provision
197‑C Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.