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Legislation
ATO documents that consider ITAA 1997 s 103-25(1)
11 documents
Capital gains tax: Choice and the small business roll-over
Capital gains tax small business retirement exemption: deceased estate - choice by executor
Income tax: Capital gains tax: Main residence exemption: absence choice
Capital gains tax: Making a choice and Small business roll-over
Capital gains tax: Extension of time to choose small business roll-over
Capital gains tax: Choice for small business retirement exemption
Capital Gains Tax: Extension of time to choose small business retirement exemption
Capital gains tax: Extension of time to choose the small business roll-over
Capital gains tax: Choice and the small business 50% reduction.
CGT small business retirement exemption: deceased estate - choice by executor
Capital gains tax: extension of time to make a choice where taxpayer is unaware of availability of concession