BR Pub 16/05 - BR Pub 16/06
Issued
26 Apr 2016
Effective 
These rulings will apply for an indefinite period beginning on 21 May 2016.

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

The rulings consider the income tax treatment of a subdivision of shares and a disposal of subdivided shares. Applies from 21 May 2016.

Rulings:

BR Pub 16/05

BR Pub 16/06