If ADN fails the continuity of ownership test it is then a matter of determining what the business of the company is at that point. It is this business (same business to 30/6/15 and similar business from 1/7/15) that must continue. This is not necessarily a simple question where a company has a number of different activities i.e. what is ADN’s “business”? What activities can cease and which new activities can commence without breaching the test? As with most tax matters it depends on the particular facts.
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1.6¢ |
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Open | High | Low | Value | Volume |
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No. | Vol. | Price($) |
---|---|---|
7 | 2397883 | 1.6¢ |
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Price($) | Vol. | No. |
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No. | Vol. | Price($) |
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7 | 2397883 | 0.016 |
21 | 9428944 | 0.015 |
7 | 1642049 | 0.014 |
5 | 2448080 | 0.013 |
4 | 1541667 | 0.012 |
Price($) | Vol. | No. |
---|---|---|
0.017 | 2031381 | 4 |
0.018 | 3422694 | 13 |
0.019 | 3659762 | 9 |
0.020 | 1439444 | 12 |
0.021 | 1280000 | 3 |
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