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Review of Draft Taxation Determination TD 2000/D11

Published on 11 Oct 00 by THE TAX INSTITUTE

Income Tax: Capital Gains: "Scrip for scrip" roll-over relief: can a company (or a wholly owned group of companies) 'become' the owner of 80% or more of the voting shares in another company (an original entity) in terms of paragraph 124-780(2)(a) of the Income Tax Assessment Act 1997, as a result of an arrangement even if the company (or group) owned some of those shares before the arrangement?

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TAXPAYERS AUSTRALIA INC


 
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