Legislation

ITAA 1936 s 160X(4) and 160X(5)

ATO documents that consider ITAA 1936 s 160X(4) and 160X(5)

1 document

Income tax: capital gains: where an asset owned by the deceased at the time of death passes to a remainderman on the death of a life tenant, what is the date of acquisition of the asset by the remainderman?