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Legislation
ATO documents that consider ITAA 1936 s 10D
7 documents
Capital Allowances: bowling greens constructed from natural materials
Income tax: property development: who is a 'qualified person' to make an estimate of the actual cost of construction of a building for the purposes of Division 10D of the Income Tax Assessment Act 1936 ?
Income tax: are deductions under Division 10D of the Income Tax Assessment Act 1936 ('the Act') excluded by subsection 82(2) in calculating any assessable profit or deductible loss from the sale of any property?
Income tax: is a building write-off deduction under Division 10D available to a taxpayer who acquires a building (e.g. house, flat or home unit) in respect of which qualifying expenditure has been incurred by any of its owners?
Income tax: are deductions under Division 43 of the Income Tax Assessment Act 1997 (ITAA 1997) excluded by subsection 82(2) of the Income Tax Assessment Act 1936 (ITAA 1936) in calculating any assessable profit or deductible loss from the sale of the property by the person who constructed the building?
Income tax: capital gains: how do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?
Withdrawal - Capital gains: How do deductions allowed or allowable under Division 10D of the Income Tax Assessment Act 1936 on an income-producing building affect the calculation of a capital gain or loss on disposal of that building?