Legislation

ITAA 1997 s 995-1(1) and item 4 of the table in subsection 974-75(1)

ATO documents that consider ITAA 1997 s 995-1(1) and item 4 of the table in subsection 974-75(1)

2 documents

Income tax: Keybridge Capital Ltd: return of capital and issue of Convertible Redeemable Promissory Notes

Income tax: Eneabba Gas Limited - return of capital by way of in specie distribution