Legislation

ITAA 1997 s 12 involves the exchange of shares in Company B for shares in Company D and options in a way that enables Company A to choose scrip for scrip roll-over under Subdivision 124-M

ATO documents that consider ITAA 1997 s 12 involves the exchange of shares in Company B for shares in Company D and options in a way that enables Company A to choose scrip for scrip roll-over under Subdivision 124-M

2 documents

TR 2005/19currentTR · 2005

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936

TR 2005/D8 (Finalised)replacedTR · 2005

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936