ITAA 1997 s 42 to 47 of this Ruling) and the first element of the cost base of the share will be its market value at the cessation time, pursuant to subsection 130-83(3)
ATO documents that consider ITAA 1997 s 42 to 47 of this Ruling) and the first element of the cost base of the share will be its market value at the cessation time, pursuant to subsection 130-83(3)