Legislation

ITAA 1936 s 615 roll-over 54 NewCo shares - First element of the cost base where roll-over is chosen 59 NewCo shares - First element of the cost base where roll-over is not chosen 63 Section 45B

ATO documents that consider ITAA 1936 s 615 roll-over 54 NewCo shares - First element of the cost base where roll-over is chosen 59 NewCo shares - First element of the cost base where roll-over is not chosen 63 Section 45B