Legislation

ITAA 1997 s 104-145(3)

ATO documents that consider ITAA 1997 s 104-145(3)

3 documents

Income tax: capital gains: is a capital loss available under Part IIIA of the Income Tax Assessment Act 1936 for securities (other than shares) held in a company in liquidation if the liquidator has declared them to have no value?

ATO ID 2003/259 (Withdrawn)withdrawnATO ID · 2003

CGT: Bankruptcy - current year capital losses not disregarded

ATO ID 2003/823 (Withdrawn)withdrawnATO ID · 2003

Capital gains tax: CGT event G3 - Harris Scarfe Holdings Ltd (in liquidation)