51ABBAcquisitions to which acquisitions provisions apply

51ABB Acquisitions to which acquisitions provisions apply

(1) Subject to section 51ABD, the acquisitions provisions apply to the following acquisitions:

(a) an acquisition by a corporation of shares in the capital of a body corporate;

(b) an acquisition by a corporation of any assets of a person;

(c) an acquisition by a corporation of anything determined under paragraph (2)(a) of this section;

(d) an acquisition of shares in the capital of a corporation;

(e) an acquisition of any assets of a corporation;

(f) an acquisition of anything, relating to a corporation, determined under paragraph (2)(a).

(2) The Minister may, by legislative instrument, determine:

(a) a thing for the purposes of paragraphs (1)(c) and (f); or

(b) a person or entity, in relation to an acquisition to which paragraph (1)(c) or (f) of this section applies, for the purposes of paragraph 51ABI(3)(c).