Legislation

ITAA 1997 s 125-85 applies where the original interest in the head entity was acquired on or after 20 September 1985 (post CGT), and overrides the general cost base rules in Subdivision 110-A

ATO documents that consider ITAA 1997 s 125-85 applies where the original interest in the head entity was acquired on or after 20 September 1985 (post CGT), and overrides the general cost base rules in Subdivision 110-A

1 document

ATO ID 2003/1050currentATO ID · 2003

Capital gains tax: demergers - cost base of the new interest in demerged entity where rollover is not chosen