Legislation

ITAA 1936 s 716-440(1)(f) and (g) (c) a practical example on relief for post-acquisition restructures within 12 months, and (d) a warning on the potential application of the general anti-avoidance provisions of Part IVA

ATO documents that consider ITAA 1936 s 716-440(1)(f) and (g) (c) a practical example on relief for post-acquisition restructures within 12 months, and (d) a warning on the potential application of the general anti-avoidance provisions of Part IVA