Legislation

ITAA 1997 s 139E election in respect of the share, the first element of the cost base of the share will be its market value (determined under section 139FA) at the acquisition time, pursuant to subsection 130-80(2)

ATO documents that consider ITAA 1997 s 139E election in respect of the share, the first element of the cost base of the share will be its market value (determined under section 139FA) at the acquisition time, pursuant to subsection 130-80(2)