ITAA 1997 s 139E election is made, the disposal will constitute a CGT event A1 as a change of ownership occurs in relation to the option pursuant to subsection 104-10(1) and (2)
ATO documents that consider ITAA 1997 s 139E election is made, the disposal will constitute a CGT event A1 as a change of ownership occurs in relation to the option pursuant to subsection 104-10(1) and (2)