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Legislation

ITAA 1997 s 104-145(1)

ATO documents that consider ITAA 1997 s 104-145(1)

3 documents

ATO ID 2001/414 (Withdrawn)withdrawnATO ID · 2001

Capital Loss - Shares of company in liquidation

ATO ID 2002/973 (Withdrawn)withdrawnATO ID · 2002

Capital gains tax: CGT event G3 - company in administration

ATO ID 2003/259 (Withdrawn)withdrawnATO ID · 2003

CGT: Bankruptcy - current year capital losses not disregarded