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Legislation
ATO documents that consider ITAA 1997 s 104-10
388 documents
Capital gains tax: Sale of shares in demerged non-resident company by resident shareholder - reduction of capital gain by amount of assessable dividend
Capital Gains Tax: transferor not a party to contract - time of CGT event A1
Capital gains tax: assets having necessary connection with Australia: foreign resident company becoming Australian resident
Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary
Capital Gains Tax: amendment of assessments to give effect to the timing rule
CGT event C1: sale of shares without the owner's consent - stockbroker's mistake
Capital gains tax: CGT event E4 - transfer of property
Cost base of pre-CGT assets acquired by a company subject to a roll-over under Subdivision 122-A of the Income Tax Assessment Act 1997