Legislation

ITAA 1997 s 122-25

ATO documents that consider ITAA 1997 s 122-25

5 documents

Capital gains tax: Subdivision 122-A rollover: no consideration received

Income Tax: Capital gains tax: roll-over of partnership assets

Income Tax: Capital gains tax: roll-over to a wholly owned company

Capital Gains Tax: rollover into wholly-owned company

Capital gains tax: Subdivision 122-A rollover: shares transferred from current shareholders