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Legislation
ATO documents that consider ITAA 1997 s 104-215
7 documents
Income tax: capital gains: does an asset 'pass' to a beneficiary of a deceased estate under section 128-20 of the Income Tax Assessment Act 1997 if the beneficiary becomes absolutely entitled to the asset as against the trustee of the estate?
Capital Gains Tax: CGT event K3 - assets pass to a tax exempt testamentary trust
CGT - testamentary gift of property
Capital gains tax - deceased estate - tax exempt beneficiary
Capital gains tax: deceased estate - passing of an asset
Capital gains tax: testamentary gift of property to a deductible gift recipient
Capital gains tax (CGT): Deceased estate transfers private company shares to beneficiary