Legislation

ITAA 1936 s of the scheme did so for a purpose, other than an incidental purpose, of enabling the relevant taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

ATO documents that consider ITAA 1936 s of the scheme did so for a purpose, other than an incidental purpose, of enabling the relevant taxpayer to obtain a tax benefit (paragraph 45B(2)(c)

3 documents

CR 2015/59currentCR · 2015

Income tax: return of capital: Krucible Metals Limited

CR 2016/13currentCR · 2016

Income tax: return of capital by way of in specie distribution of shares in CYBG PLC by National Australia Bank Limited

CR 2018/50currentCR · 2018

Income tax: Insurance Australia Group Limited - Distribution and Share Consolidation