Legislation

ITAA 1997 s 125-80, 125-85 or 125-90

ATO documents that consider ITAA 1997 s 125-80, 125-85 or 125-90

2 documents

Demerger: original post-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount

Demerger: original pre-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount