VCM75470 - Share Loss Relief: individual and corporate claimants: individual claimants: more complex cases: disposal of shares forming part of a mixed holding: the 바카라 사이트˜just and reasonable바카라 사이트™ test
ITA07/S148 provides rules for characterising shares disposed of from a mixed holding, and for identifying any qualifying shares disposed of with specific acquisitions of shares. However, there may be exceptional circumstances where none of the rules at section 148 subsections (3) to (6) apply, or they do not give definitive answers. In such cases subsection (7) says that the questions are to be determined 바카라 사이트˜on a just and reasonable basis바카라 사이트™.
There is no statutory definition of 바카라 사이트˜just and reasonable바카라 사이트™; the terms should be given their normal meanings.