Legislation

ITAA 1997 s 104-25(1)(a) and subsection 104-25(2)

ATO documents that consider ITAA 1997 s 104-25(1)(a) and subsection 104-25(2)

2 documents

Income tax: Selective Capital Reduction: CITIC Australia Trading Limited

Income tax: Tasmania Mines Limited - selective capital reduction and cancellation of shares