ITAA 1997 s 59-40

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Compendium

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account

Income tax: exchange of units in the Bailador Trust for shares in Bailador Technology Investments Limited

Income tax: restructure of Bailador Siteminder Co-Investment Trust

Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available

Income tax: taxation of rights and retail premiums under renounceable rights offers where shares held on capital account