Legislation

ITAA 1997 s 45B 31 Capital gains tax (CGT) consequences 32 Foreign resident shareholders 34 Appendix 1 - Explanation 36 Distribution of capital is not a dividend 36 Anti-avoidance provision - section 45B 39 CGT Consequences 50 CGT event G1 - section 104-135

ATO documents that consider ITAA 1997 s 45B 31 Capital gains tax (CGT) consequences 32 Foreign resident shareholders 34 Appendix 1 - Explanation 36 Distribution of capital is not a dividend 36 Anti-avoidance provision - section 45B 39 CGT Consequences 50 CGT event G1 - section 104-135