Legislation

ITAA 1997 s recognises that a component of goodwill that makes up part of the value of the membership interests of the joining entity but is not of economic value to the joining entity itself is not within the meaning of asset in subsection 705-35(1)

ATO documents that consider ITAA 1997 s recognises that a component of goodwill that makes up part of the value of the membership interests of the joining entity but is not of economic value to the joining entity itself is not within the meaning of asset in subsection 705-35(1)