Examples OF HOW Section 45B OF THE Itaa 1936 Applies TO Demergers
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/assets-and-property/capital-gains-tax-for-business-assets/in-detail/cgt-demergers-relief/examples-of-how-section-45b-of-the-itaa-1936-applies-to-demergers
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