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Legislation
ATO documents that consider ITAA 1936 s 160M
4 documents
Income tax: if a taxpayer owns pre-CGT land and trees and after 19 September 1985 the taxpayer cuts the trees, are there any CGT consequences arising from the subsequent sale of the timber by the taxpayer?
Capital Gains: Is there a change in ownership when property held in joint tenancy is converted into a tenancy in common?
Capital gains: is there a disposal where assets are transferred on the merger or de-merger of superannuation funds?
Income tax: self assessment: can a person obtain a private ruling in terms of Part IVAA of the Taxation Administration Act 1953 (TAA) on whether a contract entered into on or after 1 July 1992 gives rise to a disposal of an asset in terms of section 160M of the Income Tax Assessment Act 1936 (ITAA)?