Legislation

ITAA 1997 s 125-80(4) to (7)) The cost base adjustments calculated in subsections 125-80(2) and (3) apply whether or not rollover is chosen (section 125-85

ATO documents that consider ITAA 1997 s 125-80(4) to (7)) The cost base adjustments calculated in subsections 125-80(2) and (3) apply whether or not rollover is chosen (section 125-85

1 document

ATO ID 2003/1031currentATO ID · 2003

Capital Gains Tax: Demerger - CGT discount in relation to new interests if rollover not chosen