Legislation

ITAA 1997 s 112-A

ATO documents that consider ITAA 1997 s 112-A

3 documents

Capital gains tax: demergers - cost base of the new interest in demerged entity where rollover is not chosen

Capital gains tax: Demerger - cost base of new interest in demerged entity - no CGT event happened to pre-CGT original interest

Capital gains tax - cost base/reduced cost base - debt