s 413C
In forceWhat is a transferee corporation
Chapter 10General exemptions
Part 1AExemptions for particular duties for small business restructures
Division 1Some basic concepts for small business restructures
413C What is a transferee corporation
A transferee corporation is an unlisted corporation to which small business property is, or is agreed to be, transferred that has not, since its registration under the Corporations Act, and before the transfer or agreement—
(a)
held any assets or liabilities; or
(b)
been a party to an agreement; or
(c)
been a beneficiary or trustee of a trust; or
(d)
issued or sold any shares or rights relating to shares.
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