Legislation

ITAA 1997 s 104-10 (CGT event A1 about the disposal of a CGT asset)

ATO documents that consider ITAA 1997 s 104-10 (CGT event A1 about the disposal of a CGT asset)

2 documents

TD 2004/35currentTD · 2004

Income tax: consolidation and capital gains tax: does section 104-10 (CGT event A1) of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where a licence granted within the consolidated group is later transferred to a non-group entity for no capital proceeds?

TD 2004/D42 (Finalised)replacedTD · 2004

Income tax: consolidation and capital gains tax: Does CGT event A1 in section 104-10 of the Income Tax Assessment Act 1997 happen to the head company of a consolidated group when a subsidiary member transfers a licence, granted to it by another member, to a non-group entity for no capital proceeds?