Legislation

ITAA 1936 s 13A treated as a continuation of their rights to stapled securities in the stapled entity, the cessation time will not happen as a consequences of the proposed corporatisation, provided the participant does not cease employment within the meaning of former section 139CB(2)

ATO documents that consider ITAA 1936 s 13A treated as a continuation of their rights to stapled securities in the stapled entity, the cessation time will not happen as a consequences of the proposed corporatisation, provided the participant does not cease employment within the meaning of former section 139CB(2)