ITAA 1997 s 71D of the WMA, in relation to the share and extraction components of an access licence, constitutes a CGT event A1 within the terms of subsection 104-10(1)
ATO documents that consider ITAA 1997 s 71D of the WMA, in relation to the share and extraction components of an access licence, constitutes a CGT event A1 within the terms of subsection 104-10(1)