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Legislation
ATO documents that consider ITAA 1936 s 160ZZK
6 documents
Income tax: capital gains: in the case of an involuntary disposal of a post-CGT asset that satisfies section 160ZZK, what is the CGT treatment of the 'notional capital gain' that arises where the compensation or insurance proceeds exceed the indexed cost base?
Income tax: is rollover relief available under section 160ZZK of the Income Tax Assessment Act 1936 for an involuntary disposal of an asset where taxpayers are forced to dispose of an asset due to an adverse change in their financial circumstances?
Income tax: where a taxpayer receives cash compensation for the compulsory acquisition of a portion of land which he or she used in carrying on a business, and incurs expenditure in constructing a building on the remaining land for use in that business, is rollover relief under section 160ZZK of the Income Tax Assessment Act 1936 available?
Capital Gains: When will an asset be a replacement for an asset that has been lost or destroyed?
Income tax: is roll-over relief available under section 160ZZK of the Income Tax Assessment Act 1936 where a taxpayer is forced to dispose of an asset due to an adverse change in the taxpayer's financial circumstances?
Income tax: capital gains: when is an asset regarded as 'acquired by a taxpayer in replacement of an asset disposed of by the taxpayer' for the purposes of section 160ZZK of the Income Tax Assessment Act 1936 ?