Document ID: chunk:federal_register_of_legislation:C2020A00064:clause:11_83
Version: federal_register_of_legislation:C2020A00064
Segment Type: clause
Provision Reference: sch 11 cl 83
Character Range: 34689–35136

83  Application—acquisition of tested company by interposed entity
(1) The amendment made by item 81 applies to an acquisition referred to in subsection 166‑230(3) or (5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.
(2) The amendment made by item 82 applies to an acquisition referred to in subsection 166‑230(5) of the Income Tax Assessment Act 1997 that occurs, or occurred, on or after 1 July 2018.