Legislation

ITAA 1997 s 115-30(1)

ATO documents that consider ITAA 1997 s 115-30(1)

85 documents

ATO ID 2003/639currentATO ID · 2003

Capital gains tax: demerger relief - two original interests - different acquisition times

ATO ID 2003/640currentATO ID · 2003

Capital gains tax: demerger relief - more than two original interests - different acquisition times

ATO ID 2003/641currentATO ID · 2003

Capital gains tax: demerger relief - more than two parcels of original interests - different acquisition times

ATO ID 2003/916currentATO ID · 2003

Capital gains tax: Demerger - CGT discount

ATO ID 2004/529 (Withdrawn)withdrawnATO ID · 2004

Capital gains tax: CGT discount: capital gain from disposal of shares owned for less than 12 months - shares acquired under arrangement for which Subdivision 124-G rollover chosen