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Legislation
ATO documents that consider ITAA 1997 s 124-H
6 documents
Income tax: capital gains: roll-over relief following reorganisation of the affairs of a unit trust or company - sections 160ZZPA, 160ZZPB, 160ZZPC and 160ZZPD
Income tax: capital gains tax: exchange of units in Asciano Finance Trust for shares in Asciano Limited
Income tax: capital gains tax: exchange of units in Villa World Trust for ordinary shares in Villa World Limited
Income tax: exchange of units in a unit trust for shares in a company: restructure of the Strathearn Group
Income tax: exchange of units in Diversified Utility and Energy Trust No. 1 for shares in DUET Company Limited
Income tax: exchange of units in the Bailador Trust for shares in Bailador Technology Investments Limited