Tainting of share capital

Documents

2 documents

ATO ID 2009/87currentATO ID · 2009

Share Capital Tainting: option premium for the purposes of section 197-25 of the Income Tax Assessment Act 1997

TD 2009/4currentTD · 2009

Income tax: in accounting for a Dividend Re-investment Plan, can a company taint its share capital account for the purposes of Division 197 of the Income Tax Assessment Act 1997?