Legislation

ITAA 1997 s provides that where cost base and reduced cost base adjustments are required under sections 125-80, 125-85 or 125-90

ATO documents that consider ITAA 1997 s provides that where cost base and reduced cost base adjustments are required under sections 125-80, 125-85 or 125-90

2 documents

ATO ID 2004/636currentATO ID · 2004

Demerger: original post-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount

ATO ID 2004/637currentATO ID · 2004

Demerger: original pre-CGT interests - consequences for shareholders under Division 725 if new interests in demerged entity are issued at a discount