Legislation

ITAA 1936 s Holders of American Pacific Borates Limited Options that qualified for tax deferral under Subdivision 83A-C immediately after the Option Exchange Date 46 Holders of American Pacific Borates Limited Options after the Option Exchange Date (not subject to Division 83A) 48 Section 45B

ATO documents that consider ITAA 1936 s Holders of American Pacific Borates Limited Options that qualified for tax deferral under Subdivision 83A-C immediately after the Option Exchange Date 46 Holders of American Pacific Borates Limited Options after the Option Exchange Date (not subject to Division 83A) 48 Section 45B