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Legislation
ATO documents that consider ITAA 1936 s 160ZF
5 documents
CGT: Capital proceeds payable by instalments - not all received - no reduction of capital proceeds received
CGT: Capital proceeds payable by instalments - non-receipt rule
Income tax: capital gains: if the parties to a contract for the sale of an asset renegotiate a lesser sum than the consideration originally agreed to, what is the consideration in respect of the resulting disposal and acquisition?
Income tax: capital gains: what is the amount of the consideration in respect of the disposal of an asset by a taxpayer where consideration is actually received but an amount is later paid out by way of damages?
Capital Gains Tax: capital proceeds - consideration not received - payment held on deposit by third party