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Legislation
ATO documents that consider ITAA 1997 s 707-325(3)
8 documents
Income tax: consolidation: when does an injection of capital, as described in paragraph 707-325(4)(a) of the Income Tax Assessment Act 1997 , occur where money is received under a publicly listed share offer?
Consolidation: effect of 'not at arm's length' transactions on modified market value
Consolidation - modified market value and a third party debt/equity swap
Consolidation - modified market value and a non-arm's length loan
Income tax: consolidation: when does an injection of capital, as described in paragraph 707-325(4)(a) of the Income Tax Assessment Act 1997, occur where money is received under a publicly listed share offer?
Consolidation: injection of capital and modified market value
Consolidation - modified market value and a loan on commercial terms
Consolidation - modified market value and a debt/equity swap