Legislation

ITAA 1936 s of a demerger allocation that is assessable as a dividend under subsection 44(1)

ATO documents that consider ITAA 1936 s of a demerger allocation that is assessable as a dividend under subsection 44(1)

3 documents

Income tax: capital gains: establishment of Asciano Finance Trust and demerger of Asciano Ltd by Toll Holdings Ltd

Income tax: demerger of Establish Property Group Ltd by Australian Finance Group Limited

Income tax: demerger of Yum China Holdings, Inc. by Yum! Brands, Inc.