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Legislation
ATO documents that consider ITAA 1997 s 104-10
388 documents
Capital Gains Tax: capital proceeds - shares held in escrow
Capital gains tax: capital loss on transfer of shares in a company in administration
Assessability of capital gain derived by non-resident from sale of real property situated in Australia
Capital gains tax: CGT event B1: right to use property before title passes
Capital Gains Tax: not in common ownership - plan of consolidation
Capital Gains Tax: cost base - remuneration paid to a legal adviser
Capital Gains Tax: main residence exemption - testamentary trust - CGT event brought about by individual to whom ownership interest passed
Capital gains tax: time of CGT event A1 where body corporate transfers property to developer
Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?
Capital gains tax: CGT discount - application of Subdivision 152-E and Subdivision 124-B roll-over
CGT event C1: sale of shares without the owner's consent
CGT event A1: partnership becomes corporate limited partnership
Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected
Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1
Tax losses: savings rule - deductions and capital losses that 'could occur in future'
Capital gains tax - bonus shares
Income tax: capital gains: if you own an interest in a CGT asset and you acquire another interest in that asset, do the interests remain separate CGT assets or do they merge into a single asset?
Income tax: capital gains: is there roll-over under section 126-5 or 126-15 of the Income Tax Assessment Act 1997 if a CGT asset is transferred in accordance with the terms of a court order under the Family Law Act 1975 but after the time limit specified in the court order?
Income tax: capital gains: if a CGT asset other than one specified in a court order under the Family Law Act 1975 is transferred between spouses, is the asset transferred 'because of' the court order for the purposes of section 126-5 or 126-15 of the Income Tax Assessment Act 1997?
Income tax: capital gains: if:[bull ] you acquire land and a dwelling (dwelling A) on or after 20 September 1985 which you use as your main residence and do not use for income producing purposes; and [bull ] you subdivide the land into 2 blocks and build another dwelling (dwelling B) on the subdivided vacant land and this dwelling becomes your main residence; and [bull ] you choose not to apply section 118-150 of the Income Tax Assessment Act 1997 (about building, repairing or renovating a dwelling) for dwelling B; and [bull ] you sell dwellings A and B; are you entitled to the full main residence exemption in Subdivision 118-B for both dwellings?