A T O home
Legal Database
Access the database 
Browse database
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version

A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 190 - 90% owned groups of companies  

190-1  90% owned groups  

Two companies are members of the same 90% owned group if:

(a) one of the companies has * at least a 90% stake in the other company; or

(b) a third company has * at least a 90% stake in each of the two companies.


This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page