Subdivision 197-C
In forceSpecial provisions about companies whose share capital accounts were tainted when old Division 7B was closed off
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 197Tainted share capital accounts
Subdivision 197-C Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off
Table of sections
197‑10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off
197‑15 Account taken to have ceased to be tainted when old Division 7B was closed off
197‑20 After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting
197‑25 Special provisions if company chooses to untaint after introduction day
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.