Legislation

ITAA 1997 s 159GZZZP and paragraph 202-45(c)

ATO documents that consider ITAA 1997 s 159GZZZP and paragraph 202-45(c)

2 documents

TD 2004/22currentTD · 2004

Income tax: for Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?

TD 2004/D1 (Finalised)replacedTD · 2004

Income tax: For Off-Market Share Buy-Backs of listed shares, whether the buy-back price is set by tender process or not, what is the market value of the share for the purposes of subsection 159GZZZQ(2) of the Income Tax Assessment Act 1936?