sec.413CWhat is a transferee corporation

### sec.413C What is a transferee corporation A transferee corporation is an unlisted corporation to which small business property is, or is agreed to be, transferred that has not, since its registration under the Corporations Act , and before the transfer or agreement— held any assets or liabilities; or been a party to an agreement; or been a beneficiary or trustee of a trust; or issued or sold any shares or rights relating to shares. s 413C ins 2022 No. 14 s 6 - (a) held any assets or liabilities; or - (b) been a party to an agreement; or - (c) been a beneficiary or trustee of a trust; or - (d) issued or sold any shares or rights relating to shares.