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QB 25/06
Issued
04 Apr 2025

How does an amalgamated company calculate its available subscribed capital following an amalgamation?

This question we’ve been asked explains how an amalgamated company calculates its available subscribed capital.

Income Tax Act 2007 – s CD 43

Related Publications

Title Type Date
Tax treatment of losses on amalgamation Interpretation statements April 2025
Income tax and GST – Amalgamations Interpretation statements April 2025
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Income tax and GST – Amalgamations
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