Legislation

ITAA 1997 s of the capital gain arising from CGT event C2 happening to the BSAL shares is included in the assessable income of the eligible shareholder as an assessable dividend, the capital gain will be reduced (subsection 118-20(1)

ATO documents that consider ITAA 1997 s of the capital gain arising from CGT event C2 happening to the BSAL shares is included in the assessable income of the eligible shareholder as an assessable dividend, the capital gain will be reduced (subsection 118-20(1)