Index to historic documents

Income Tax

1019322

Keywords: Capital Gains Tax, CGT Determination No.39, Cost base, Take overs

Short Summary: Capital Gains: Cost base of shares acquired on acceptance of a take over offer

File Reference: (CGT39)

Ruling Type: NO Taxation Ruling

Copy Available: Unedited

Original Office: National Office

Date Entered: 14/09/1992

Date Updated: 26/10/1992

Issue Date: 31/01/1992

Legislative References: 160ZD, 160ZH(4)(b)