INCOME TAX ASSESSMENT ACT 1997 - SECT 167.30 Fixing rights if practicable to work out market values
INCOME TAX ASSESSMENT ACT 1997 - SECT 167.30
Fixing rights if practicable to work out market valuesEach remaining * share is treated at the test time as carrying the following percentage of the rights to receive * dividends, and capital distributions, from the company:
where market value is worked out at the test time.