Legislation

ITAA 1997 s 104 530 (CGT event L7)

ATO documents that consider ITAA 1997 s 104 530 (CGT event L7)

1 document

TD 2004/67currentTD · 2004

Income tax: consolidation: capital gains: does the determination of a capital loss under section 104-530 (CGT event L7) of the Income Tax Assessment Act 1997 require a full reconstruction of the allocable cost amount in relation to the relevant liability?