Legislation

ITAA 1997 s 152-70(1), and subsection 152-70(2)

ATO documents that consider ITAA 1997 s 152-70(1), and subsection 152-70(2)

1 document

TD 2006/77currentTD · 2006

Income tax: capital gains: are all classes of shares (other than redeemable shares) issued by a company taken into account in determining if the company has a significant individual under section 152-55 of the Income Tax Assessment Act 1997?