INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
-
LIABILITY TO TAXATION
Division 3
-
Deductions
Subdivision B
-
Development allowance
SECTION 82AIA
82AIA
TRANSFER BY WAY OF SECURITY
For the purpose of this Subdivision, disregard an acquisition or disposal of property by way of the transfer of the property for the provision or redemption of a security. Consequently this Subdivision applies as if the person who was the owner of the property before the transfer continues to be the owner after the transfer.
View history note
Hide history noteFor the purpose of this Subdivision, disregard an acquisition or disposal of property by way of the transfer of the property for the provision or redemption of a security. Consequently this Subdivision applies as if the person who was the owner of the property before the transfer continues to be the owner after the transfer.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.