Legislation

ITAA 1997 s 126-60(2)

ATO documents that consider ITAA 1997 s 126-60(2)

2 documents

ATO ID 2003/393currentATO ID · 2003

Deducting tax loss: saving rule - capital loss in respect of equity interest rolled-over under Subdivision 126-B

ATO ID 2003/499 (Withdrawn)withdrawnATO ID · 2003

Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over