INCOME TAX ASSESSMENT ACT 1997 - SECT 112.53AB Change of incorporation
INCOME TAX ASSESSMENT ACT 1997 - SECT 112.53AB
Change of incorporation
Change of incorporation | |||
Item | In this situation: | Element affected: | See section: |
1 | Shares in company that has changed its incorporation or has ownership not significantly different from that of a former body incorporated under another law | First element of cost base and reduced cost base | 124 - 530 |