Legislation

ITAA 1997 s Sale Consideration 55 Qualified persons 57 Equal access buy-back 63 Selective buy-back 66 Value-shifting rules 69 Anti-avoidance provisions 75 Sections 45A and 45B 75 Section 177EA 81 Section 204-30

ATO documents that consider ITAA 1997 s Sale Consideration 55 Qualified persons 57 Equal access buy-back 63 Selective buy-back 66 Value-shifting rules 69 Anti-avoidance provisions 75 Sections 45A and 45B 75 Section 177EA 81 Section 204-30

1 document

CR 2022/2currentCR · 2022

Cuscal Limited - equal access off-market share buy-back and selective off-market share buy-back