Income tax: capital gains: what are the CGT consequences for a shareholder if a company subdivides ('splits') or consolidates its share capital?

Taxation Determination TD 95/30 is withdrawn with effect from today. The Determination has been rewritten to update it with the rewritten income tax law in the 1997 Act and with recent Corporations Law changes.

It is replaced by Taxation Determination TD 2000/10 which issued today.