Legislation

ITAA 1997 s 960-H

ATO documents that consider ITAA 1997 s 960-H

3 documents

ATO ID 2003/987 (Withdrawn)withdrawnATO ID · 2003

Continuity of ownership tests: listed public company can't establish owners at start of test period - no abnormal trading in shares during loss year - test time for the same business test

ATO ID 2003/988 (Withdrawn)withdrawnATO ID · 2003

Continuity of ownership tests: listed public company can't establish owners at start of test period - abnormal trading in shares during loss year - test time for the same business test

ATO ID 2004/964 (Withdrawn)withdrawnATO ID · 2004

Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held