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Legislation
ATO documents that consider ITAA 1997 s 103-25(1)(b)
8 documents
Capital gains tax: Choice and the small business roll-over
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: Extension of time to choose small business retirement exemption
CGT - Extension of time to choose scrip for scrip roll-over
Capital Gains Tax: Small business relief - Change of choice from roll-over to retirement exemption
Capital gains tax: Extension of time to choose the small business roll-over
Capital gains tax: extension of time to make a choice where taxpayer is unaware of availability of concession