Value received by the investor (ss 257Q-257QI)

Contents

Section 257Q – Effect of the investor receiving value from the social enterprise [ITA 2007 s 257Q] Section commentary
Section 257QA – Value received: insignificant receipts [ITA 2007 s 257QA] Section commentary
Section 257QB – Value received where there is more than one issue of investments [ITA 2007 s 257QB] Section commentary
Section 257QC – Effect of the investor receiving value from the social enterprise [ITA 2007 s 257QC] Section commentary
Section 257QD – Cases where maximum SI relief not obtained [ITA 2007 s 257QD] Section commentary
Section 257QE – When value is received [ITA 2007 s 257QE] Section commentary
Section 257QF – The amount of value received [ITA 2007 s 257QF] Section commentary
Section 257QG – Receipts of value by and from connected persons etc [ITA 2007 s 257QG] Section commentary
Section 257QH – Receipt of replacement value [ITA 2007 s 257QH] Section commentary
Section 257QI – Section 257QH: supplementary [ITA 2007 s 257QI] Section commentary

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