Legislation

ITAA 1997 s 17(d) of this Ruling such that there is a shortfall in repayment of the Loan the Investors cost base and reduced cost base in the Underlying Shares will be reduced by the amount of the shortfall under subsection 110-45(3) and 110-55(6)

ATO documents that consider ITAA 1997 s 17(d) of this Ruling such that there is a shortfall in repayment of the Loan the Investors cost base and reduced cost base in the Underlying Shares will be reduced by the amount of the shortfall under subsection 110-45(3) and 110-55(6)