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Legislation
ATO documents that consider ITAA 1936 s 160M(7)
4 documents
Income tax: conversion of shares and variation in rights: Golden Circle Limited
Income tax: Atlassian Corporation Plc Depositary Programs and conversion of Atlassian Corporation Plc shares
Income tax: capital gains: will subsection 160M(7) of the Income Tax Assessment Act 1936 apply where there is an act, transaction or event in relation to an asset and no consideration is received or receivable by reason of that act, transaction or event?
Income tax: capital gains: is roll-over relief under section 160ZZO of the Income Tax Assessment Act 1936 available on the disposal of an asset after 25 June 1992 under subsection 160M(6) or subsection 160M(7)?