Legislation

ITAA 1936 s 6-5, 8-1, 104-25, 112-25 and 124-240 of the 1997 Act, to which this Determination refers, express the same ideas, respectively, as, subsections25(1), 51(1), 160ZH(12), 160ZH(13) and paragraph 160M(3)(c) and section 160ZZP

ATO documents that consider ITAA 1936 s 6-5, 8-1, 104-25, 112-25 and 124-240 of the 1997 Act, to which this Determination refers, express the same ideas, respectively, as, subsections25(1), 51(1), 160ZH(12), 160ZH(13) and paragraph 160M(3)(c) and section 160ZZP

1 document

TD 1999/D49 (Finalised)replacedTD · 1999

Income tax: capital gains: what are the CGT consequences for a shareholder if a company converts its shares into a larger or smaller number of shares?