Legislation

ITAA 1936 s 160ZZRQ(3)

ATO documents that consider ITAA 1936 s 160ZZRQ(3)

1 document

TD 2002/2currentTD · 2002

Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is 'neutral' for each shareholder in a company?