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CR 2020/43 - Sienna Cancer Diagnostics Ltd - scrip for scrip CGT roll-over relief following merger with BARD1 Life Sciences Ltd   flag 

[2020] ATOCR CR2020/43
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Corporations Act 2001 (Cth) s124
Income Tax Assessment Act 1936 (Cth) s1, s6, s102, s109
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s780, s783, s795

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2001] Ca 2001 [2001] CA 2001 circa 2001 2

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