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Legislation
ATO documents that consider ITAA 1997 s 104-10(2)
55 documents
Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1
Capital gains tax: assignment of renewable energy certificates
Income tax: for the purposes of Division 775 of the Income Tax Assessment Act 1997, what forex realisation events happen to a creditor and a debtor, on the effective assignment by the creditor to a third party of a presently existing right to receive an amount under a foreign currency-denominated debt?
Capital Gains: Is there a change in ownership when property held in joint tenancy is converted into a tenancy in common?
Income tax: Capital gains: Forfeiture of property under court order
Capital gains tax - time of disposal where there is a dissolution of a club and acquisition of that club's assets by another club from the liquidator
Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over
Deducting tax loss - saving rule - capital gain made in respect of an equity interest
Deducting tax loss: saving rule - value of taxation benefit from tax loss
Capital gains tax: date of disposal - Xstrata Holdings Pty Ltd takeover of MIM Holdings Ltd
Consolidation: CGT event A1 - subsidiary member sells asset
Capital gains tax: CGT event - investor selling a carbon sequestration right
Foreign exchange (Forex) gains and losses: determining that part of an overall capital gain under Forex Realisation Event 1 which is attributable to a currency exchange rate effect
Foreign exchange (Forex) gains and losses: determining that part of an overall capital loss under Forex Realisation Event 1 which is attributable to a currency exchange rate effect
Capital gains tax: Water rights - permanent transfer of share and extraction components of access licence - CGT event A1