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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.

 



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