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Legislation
ATO documents that consider ITAA 1997 s 103-25(2)
4 documents
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936
Income tax: Capital gains tax: Main residence exemption: absence choice
Capital gains tax: scrip for scrip roll-over - choice not to apply roll-over to all interests exchanged