Legislation

ITAA 1997 s 104-165 of the Income Tax (Transitional Provisions) Act 1997 has the effect that an asset in respect of which a choice was made under subsection 104-165(2)

ATO documents that consider ITAA 1997 s 104-165 of the Income Tax (Transitional Provisions) Act 1997 has the effect that an asset in respect of which a choice was made under subsection 104-165(2)

1 document

ATO ID 2009/148currentATO ID · 2009

CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia