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Legislation
ATO documents that consider ITAA 1997 s 110-25(2)(b)
10 documents
Foreign resident capital gains withholding regime: the Commissioner's variation power
Income tax: capital gains: what is the first element of the cost base and reduced cost base of a share in a company you acquire in exchange for a share in another company in a takeover or merger?
Compendium
Compendium
Income tax: Investment in the Wattle Group
Income tax: off-market takeover of Crane Group Limited and Special Dividend
Income tax: scheme of arrangement - merger of Gloucester Coal Limited and Yancoal Australia Limited
Income tax: capital gains: what is the first element of the cost base and reduced cost base of a share in a company you acquire in exchange for a share in another company in a takeover or merger?
Capital gains tax: cost base of SingTel Shares - compulsory acquisition of Optus shares
Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997