Legislation

ITAA 1997 s What this Ruling is about 1 Background 4 Scrip for scrip roll-over 4 Where the original interest holder is a significant or common stakeholder 6 Where the original interest holder is not a significant or common stakeholder 7 Date of effect 9 Arrangement 10 Intended results of entering into the scheme 13 Ruling 14 Subdivision 124-M

ATO documents that consider ITAA 1997 s What this Ruling is about 1 Background 4 Scrip for scrip roll-over 4 Where the original interest holder is a significant or common stakeholder 6 Where the original interest holder is not a significant or common stakeholder 7 Date of effect 9 Arrangement 10 Intended results of entering into the scheme 13 Ruling 14 Subdivision 124-M

1 document

TR 2005/D8 (Finalised)replacedTR · 2005

Income tax: scrip for scrip roll-over arrangements - application of Subdivision 124-M of the Income Tax Assessment Act 1997 - Part IVA of the Income Tax Assessment Act 1936