ITAA 1936 s 115-30(1) which, along with former subsections 130-80(3) and 130-83(3), continues to apply to shares taxed under former Division 13A
ATO documents that consider ITAA 1936 s 115-30(1) which, along with former subsections 130-80(3) and 130-83(3), continues to apply to shares taxed under former Division 13A