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Legislation
ATO documents that consider ITAA 1936 s of the bonus shares is a dividend (or is taken to be a dividend under subsections 45(2) or 45C(1)
2 documents
Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death?
Income tax: capital gains: how are the date of acquisition and the acquisition cost of bonus shares determined if the bonus shares are issued in relation to shares held by a deceased person at the date of their death and the bonus shares are issued after the date of death?