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Legislation
ATO documents that consider ITAA 1936 s 160U(3)
5 documents
Income tax: capital gains: in what year of income is a taxpayer required for tax purposes to include a capital gain or loss in relation to land disposed of under a contract which is made in one year of income, but which is settled in a later year of income?
Capital gains tax - time of CGT event C2
Capital gains tax: time of CGT event A1 where body corporate transfers property to developer
Income tax: capital gains: in what year of income is a taxpayer required for tax purposes to include a capital gain or loss in relation to land disposed of under a contract which is made in one year of income, but which is settled in a later year of income?
Capital Gains Tax: transferor not a party to contract - time of CGT event A1