Legislation

ITAA 1997 s 104-10(5)(b) and 104-25(5)(b)

ATO documents that consider ITAA 1997 s 104-10(5)(b) and 104-25(5)(b)

4 documents

Income tax: lease surrender receipts and payments

Income tax: lease surrender receipts and payments

Income tax: lease surrender receipts and payments

Capital Gains Tax: discount capital gain - lease surrender receipt by lessor