Legislation

ITAA 1936 s 44(3) and 44(4) will not apply to the demerger dividend (subsection 44(2)

ATO documents that consider ITAA 1936 s 44(3) and 44(4) will not apply to the demerger dividend (subsection 44(2)

2 documents

Income tax: demerger of West Cumbria Mining (Holdings) Limited by Riverside Energy Limited

Income tax: demerger of Westgold Resources Limited by Metals X Limited