Legislation

ITAA 1997 s 45B is taken to have the same meaning as provided in subsection 177A(1) of Part IVA, pursuant to the reference to scheme in subsection 995-1

ATO documents that consider ITAA 1997 s 45B is taken to have the same meaning as provided in subsection 177A(1) of Part IVA, pursuant to the reference to scheme in subsection 995-1

1 document

PS LA 2005/21currentPS LA · 2005

Application of section 45B of the Income Tax Assessment Act 1936 to demergers