BR Pub 13/01 - BR Pub 13/02
Issued
21 May 2013
Effective 
a 3 year period beginning on 21 May 2013 and ending on 20 May 2016

Income tax - treatment of a subdivision of shares under section CB 4 and Income tax - treatment of a disposal of subdivided shares under section CB 4

The rulings consider the treatment and disposal of subdivided shares under s CB 4 of the Income Tax Act 2007.

Rulings:

BR Pub 13/01

BR Pub 13/02

Current status
Expired on 20 May 2016 - replaced by BR Pub 16/05 - 16/06