Legislation

ITAA 1997 s 7 to 14 of this Ruling (b) held their units on capital account, not as trading stock or revenue account (c) were not subject to the taxation of financial arrangements provisions in Division 230

ATO documents that consider ITAA 1997 s 7 to 14 of this Ruling (b) held their units on capital account, not as trading stock or revenue account (c) were not subject to the taxation of financial arrangements provisions in Division 230

1 document

CR 2017/74currentCR · 2017

Income tax: Spicers Ltd - CGT treatment of disposal of PaperlinX Step-Up Preference Securities in exchange for Spicers ordinary shares