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Legislation
ATO documents that consider ITAA 1997 s 104-20
11 documents
Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance
Capital gains tax: demolition of a dwelling: CGT event C1
Deferred capital loss or deduction: ceases to exist - destroyed relevant CGT asset - new event
Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event
Capital Gains Tax: CGT event C1 - loss of an asset - ostriches - company deregistered
CGT event C1: sale of shares without the owner's consent
Income tax: capital gains: does the expression 'loss or destruction' for the purposes of CGT event C1 in section 104-20 of the Income Tax Assessment Act 1997 apply to: a) a voluntary 'loss' or 'destruction'? b) intangible assets?
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Income tax: consolidation: can the head company of a consolidated group claim a deduction, following Taxation Ruling IT 333, for a consumable's tax cost setting amount when the consumable is used, where:(a) an entity acquired the consumable before it became a subsidiary member of the consolidated group (the joining time); and (b) at the joining time, some of the consumable remained on-hand and its expenditure had not been fully deducted?
Income tax: consolidation: can the head company of a consolidated group claim a deduction, under section 8-1 of the Income Tax Assessment Act 1997, for a consumable's tax cost setting amount where:(a) an entity acquired the consumable before it became a subsidiary member of the consolidated group (the joining time); (b) the expenditure incurred in purchasing the consumable was deductible by the entity in the income year in which it was incurred; and (c) at the joining time, some or all of the consumable remained on-hand?
CGT event C1: sale of shares without the owner's consent - stockbroker's mistake