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Legislation
ATO documents that consider ITAA 1997 s 124-795(2)(a)
7 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: capital gains: scrip for scrip roll-over: exchange of units in NMFM Split Equity Fund No. 1 for units in Wholesale Australian Equity Value Fund
Income tax: off-market takeover of Crane Group Limited and Special Dividend
Income tax: scheme of arrangement - merger of Gloucester Coal Limited and Yancoal Australia Limited
Income tax: scrip for scrip scheme of arrangement: CFC Global Pty Ltd
Income tax: partial scrip for scrip roll-over: acquisition of GPS IP Group Holdings Ltd by Easton Wealth Limited
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?