Legislation

ITAA 1997 s of the distribution is equal to or less than the cost base of the Trafford share at the time of the distribution, the cost base and reduced cost base of each Trafford share is reduced (but not below nil) by the amount of the non-assessable part (subsection 104-135(4)

ATO documents that consider ITAA 1997 s of the distribution is equal to or less than the cost base of the Trafford share at the time of the distribution, the cost base and reduced cost base of each Trafford share is reduced (but not below nil) by the amount of the non-assessable part (subsection 104-135(4)