ITAA 1997 s 22(k) of this Ruling, the Holder will need to reduce the cost base of the Underlying Parcel by the amount of the Dividend Advance Shortfall under subsection 110-45(3)
ATO documents that consider ITAA 1997 s 22(k) of this Ruling, the Holder will need to reduce the cost base of the Underlying Parcel by the amount of the Dividend Advance Shortfall under subsection 110-45(3)