For updates affecting this Division please see Part D0 Updates
Overview of the group capital gains legislation
D2.301 Group capital gains—overview
Special capital gains provisions apply in relation to groups of companies. Essentially these provisions mean that:
- Ìý
•ÌýÌýÌýÌý transfers of assets between group members must be treated as taking place on a no gain/no loss basis. (The intention of these provisions is to
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:48