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TD 2020/6 - Income tax: what is a 'restructuring' for the purposes of subsection 125-70(1) of the Income Tax Assessment Act 1997?   flag 

[2020] ATOTD 6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Corporations Act 2001 (Cth) s70, s125
Income Tax Assessment Act 1936 (Cth) s44
Income Tax Assessment Act 1997 (Cth) s12.5, s61.5
Taxation Administration Act 1953 (Cth) s5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369

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