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Legislation
ATO documents that consider ITAA 1997 s 104-10(1)
45 documents
Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company
Assessability of capital gain derived by non-resident from sale of real property situated in Australia
Capital gains tax : buy-sell agreement - time of CGT event A1
Capital Gains Tax: not in common ownership - plan of consolidation
Sale of an interest in an afforestation project: deed of assignment
Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business
Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business
Employee Share Options: taxing rights on gain from sale of shares by an Australian resident taxpayer where the options to purchase those shares were granted to the taxpayer when they were working in the United States of America
Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?
CGT event A1: partnership becomes corporate limited partnership
Income tax: is Bitcoin a CGT asset for the purposes of subsection 108-5(1) of the Income Tax Assessment Act 1997 (ITAA 1997)?
Capital gains tax: Buy-Sell Agreement - Time of CGT Event A1
Deferred capital loss or deduction: greater than 50% interest - further event
Deferred capital loss or deduction: greater than 50% interest - realisation event
Deferred capital loss or deduction - asset transferred to a non-resident company
Deferred capital loss or deduction - asset transferred between non-residents
Deferred capital loss or deduction - asset transfer from resident to non-resident
Deferred capital loss or deduction - asset transfer from non-resident to resident
Capital gains tax: date of disposal - Xstrata Holdings Pty Ltd takeover of MIM Holdings Ltd
Capital gains tax: CGT event - investor selling a carbon sequestration right