Legislation

ITAA 1936 s 26BB or section 70B

ATO documents that consider ITAA 1936 s 26BB or section 70B

4 documents

Income tax: restructure of Spark Infrastructure

Income tax: Australian Government Bond holders electing to exchange bonds for CHESS Depository Interests (CDIs)

Australian Government Bond holders - exchange of bonds for CHESS Depository Interests

Consolidation: disposal of intra-group asset - traditional security that is a debt