Legislation

ITAA 1997 s 165-12(7) to direct equity interests and indirect equity interests having been made defined terms under subsection 995-1(1)

ATO documents that consider ITAA 1997 s 165-12(7) to direct equity interests and indirect equity interests having been made defined terms under subsection 995-1(1)

1 document

ATO ID 2003/500currentATO ID · 2003

Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period