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Legislation
ATO documents that consider ITAA 1997 s 112-115
8 documents
Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 limited to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or to a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?
Income tax: exchange of shares in Bathurst Resources Limited for shares in NZ NewCo
Income tax: Wesfarmers Limited - demerger of Coles Group Limited - employee share schemes
Capital gains tax: demerger relief - two original interests - different acquisition times
Capital gains tax: demerger relief - more than two original interests - different acquisition times
Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times
Capital gains tax: Demerger - CGT discount
Income tax: capital gains tax: scrip for scrip roll-over: is the reference to a roll-over in paragraph 124-795(2)(a) of the Income Tax Assessment Act 1997 only to a replacement asset roll-over listed in section 112-115 of the Income Tax Assessment Act 1997 or a same asset roll-over listed in section 112-150 of the Income Tax Assessment Act 1997?