Legislation

ITAA 1936 s 3-1 and 3-3, Division 104 and sections 128-15 and 136-25 of the 1997 Act, to which this Determination refers, express the same ideas, respectively, as Parts III, sections 160L, 160T and 160X subsection 160X(6) and paragraphs 160X(5)(a) and 160X(5)(b)

ATO documents that consider ITAA 1936 s 3-1 and 3-3, Division 104 and sections 128-15 and 136-25 of the 1997 Act, to which this Determination refers, express the same ideas, respectively, as Parts III, sections 160L, 160T and 160X subsection 160X(6) and paragraphs 160X(5)(a) and 160X(5)(b)

1 document

TD 1999/D50 (Finalised)replacedTD · 1999

Income tax: capital gains: if a non-resident person bequeaths a CGT asset, which does not have the necessary connection with Australia, to a resident beneficiary, does that mean the resident makes a capital gain or capital loss if a CGT event later happens to the asset?