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Legislation
ATO documents that consider ITAA 1997 s 104-165(2)
9 documents
Income tax: demerger of Iron Road Limited by Adelaide Resources Limited
Income tax: Allco Equity Partners Limited: proposed return of capital
Income tax: demerger of ImmuneTX Limited by Equatorial Coal Limited
Income tax: return of capital: Babcock and Brown Capital Limited
Income tax: Crowe Horwath Australasia Ltd Scheme of Arrangement and Special Dividend
Assessability of a capital gain derived by a non-resident from the disposal of shares in an Australian public company which do not have the necessary connection with Australia
CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia
CGT: non-resident becomes resident - assets in respect of which choice was made to treat as having the necessary connection with Australia
Capital gains tax - making a choice under CGT Event I1 - choice to disregard gain or loss