ITAA 1997 s 71 of this Ruling, for the purposes of CGT, a performance right is a convertible interest of the kind referred to in item 4 of the table in subsection 974-75(1)
ATO documents that consider ITAA 1997 s 71 of this Ruling, for the purposes of CGT, a performance right is a convertible interest of the kind referred to in item 4 of the table in subsection 974-75(1)