Compensation

Book value

Legislation/Regulatory – CTA2009 s. 127C ; ITTOIA2005 s. 225ZC

Cessation of trading

Legislation/Regulatory – CTA2009 s. 127E ; ITTOIA2005 s. 225ZE

Effect of claim for spreading of profits

Legislation/Regulatory – CTA2009 s. 127D ; ITTOIA2005 s. 225ZD

Generally

Legislation/Regulatory – CTA2009 s. 127A ; ITTOIA2005 s. 225ZA

Interpretation

Legislation/Regulatory – CTA2009 s. 127G ; ITTOIA2005 s. 225ZG

Right to claim

Legislation/Regulatory – CTA2009 s. 127B ; ITTOIA2005 s. 225ZB

Time limits for spreading claim

Legislation/Regulatory – CTA2009 s. 127F ; ITTOIA2005 s. 225ZE

Herd basis election

Commentary – Tax Reporter ¶271-750

Trading receipts

Commentary – Tax Reporter ¶708-795