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Commonwealth Serum Laboratories Act 1961
34CSL taken to have had share capital for purposes of Income Tax Assessment Act
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34 CSL taken to have had share capital for purposes of Income Tax Assessment Act
For the purposes of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997, CSL shall be taken to have had, at all times before it complied with subsection 9(3) of this Act, a share capital all the issued shares in which were, at all such times, beneficially owned by the Commonwealth.