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Legislation
ATO documents that consider ITAA 1936 s 160ZZI
3 documents
Income tax: capital gains: can a trustee of a trust estate be an 'original beneficial owner' for the purpose of section 160ZZI of the Income Tax Assessment Act 1936?
Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to disposal of rights under a policy of assurance that result from those acts, transactions or events listed in subsection 160ZZI(4)?
Income tax: capital gains: is exemption under section 160ZZI of the Income Tax Assessment Act 1936 limited to the disposal of the right under a policy of life assurance that results from those acts, transactions or events listed in subsection 160ZZI(4)?