Legislation

ITAA 1997 s 140-50

ATO documents that consider ITAA 1997 s 140-50

2 documents

TD 2002/2currentTD · 2002

Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is 'neutral' for each shareholder in a company?

TD 2001/D3 (Finalised)replacedTD · 2001

Income tax: capital gains: how is Division 19B of Part IIIA of the Income Tax Assessment Act 1936 applied to a share value shifting arrangement that is 'neutral' for each shareholder in a company?