Legislation

ITAA 1936 s 204-30 107 Disposal of Crestone Holdings Limited shares - capital gains tax consequences 110 CGT event A1 110 Capital proceeds 113 Capital gain or capital loss 119 Discount capital gain 122 Earnout Right 123 Look-through earnout rights 123 Assessability of the Earnout Right and Earnout Scheme Consideration 125 Ordinary income 125 Profit-making undertaking or plan 128 Sections 26BB and 159GQ

ATO documents that consider ITAA 1936 s 204-30 107 Disposal of Crestone Holdings Limited shares - capital gains tax consequences 110 CGT event A1 110 Capital proceeds 113 Capital gain or capital loss 119 Discount capital gain 122 Earnout Right 123 Look-through earnout rights 123 Assessability of the Earnout Right and Earnout Scheme Consideration 125 Ordinary income 125 Profit-making undertaking or plan 128 Sections 26BB and 159GQ