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Legislation
ATO documents that consider ITAA 1997 s 707-325(4)(a)
10 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?
Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997?
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?
Income tax: consolidation: what is meant by 'injection of capital' in section 707-325 of the Income Tax Assessment Act 1997 ?
Income tax: consolidation: losses: can item 4 in the table in subsection 707-320(2) of the Income Tax Assessment Act 1997 apply to reduce or maintain the available fractions of bundles of losses of the ongoing head company where an application event is covered by one of the exceptions in section 719-300 of the Income Tax Assessment Act 1997?
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