Taxation Laws Amendment Act (No. 3) 1997 (147 of 1997)
Schedule 13 Subsidiary company liquidations and capital gains tax
Part 2 Application
2 Application
The amendments made by this Schedule apply if the cancellation of the transferee's total shares took place after 7.30 pm, by legal time in the Australian Capital Territory, on 20 August 1996.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
