Legislation

ITAA 1997 s 13A, was acquired from an employee share trust after 5 pm on 27 February 2001, the beneficiary is considered to have acquired the share for the purposes of determining the retention period under section 115-25

ATO documents that consider ITAA 1997 s 13A, was acquired from an employee share trust after 5 pm on 27 February 2001, the beneficiary is considered to have acquired the share for the purposes of determining the retention period under section 115-25