Legislation

ITAA 1997 s 45B(8)(j) is expressed to concern demergers within the meaning of section 125-70

ATO documents that consider ITAA 1997 s 45B(8)(j) is expressed to concern demergers within the meaning of section 125-70

1 document

Application of section 45B of the Income Tax Assessment Act 1936 to share capital reductions