Legislation

ITAA 1997 s 103-25

ATO documents that consider ITAA 1997 s 103-25

3 documents

Income tax: capital gains: can a subsection 160ZZQ(11A) election made for the purposes of subsection 160ZZQ(11) of the Income Tax Assessment Act 1936 cover more than one period of absence from a taxpayer's sole or principal residence (SPR)?

ATO ID 2002/891 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax - Choice - scrip for scrip roll-over

ATO ID 2002/892 (Withdrawn)withdrawnATO ID · 2002

CGT - Extension of time to choose scrip for scrip roll-over