Legislation

ITAA 1997 s 104-10 (CGT event A1)

ATO documents that consider ITAA 1997 s 104-10 (CGT event A1)

2 documents

TD 2004/34currentTD · 2004

Income tax: consolidation: capital gains: does section 104-10 (CGT event A1) of the Income Tax Assessment Act 1997 apply to the head company of a consolidated group where an option granted within the consolidated group is later transferred to a non-group entity?

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?