Legislation

ITAA 1997 s 46 of this Ruling, a participating ABB Grain Shareholder who made a capital gain from the disposal of their ABB Grain share and received all or part of their proceeds in the form of Viterra shares or Viterra CDIs may choose scrip for scrip roll-over for that part of the capital gain that is referable to the receipt of Viterra shares or Viterra CDIs (sections 124-780 and 124-790

ATO documents that consider ITAA 1997 s 46 of this Ruling, a participating ABB Grain Shareholder who made a capital gain from the disposal of their ABB Grain share and received all or part of their proceeds in the form of Viterra shares or Viterra CDIs may choose scrip for scrip roll-over for that part of the capital gain that is referable to the receipt of Viterra shares or Viterra CDIs (sections 124-780 and 124-790