ITAA 1997 s 104-230(2)

Capital Gains Tax: demerger - CGT event K6 exception - demerged company listed on stock exchange

Income tax: capital gains: for the 'net value' test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?

Withdrawal - Income tax: capital gains: for the 'net value' test in subsection 104-230(2) of the Income Tax Assessment Act 1997 to be satisfied, are the requirements of paragraphs 104-230(2)(a) and 104-230(2)(b) mutually exclusive?

Income tax: capital gains: in working out the 'net value' of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997 , does the word 'assets' in the definition of 'net value', for an entity, in subsection 995-1(1) include(a) assets, capital gains and capital losses from which are disregarded for capital gains purposes; (b) trading stock; and (c) 'off-balance sheet' assets and does the word 'liabilities' include contingent liabilities?

Withdrawal - Income tax: capital gains: in working out the 'net value' of a company or trust for the purposes of subsection 104-230(2) of the Income Tax Assessment Act 1997, does the word 'assets' in the definition of 'net value', for an entity, in subsection 995-1(1) include: (a) assets, capital gains and capital losses from which are disregarded for capital gains purposes; (b) trading stock; and (c) 'off-balance sheet' assets, and does the word 'liabilities' include contingent liabilities?

Withdrawal - Income tax: capital gains: what is meant by the expression 'property referred to in subsection (2)' as used in subsection 104-230(6) of the Income Tax Assessment Act 1997 ?

Capital gain - sale of pre-capital gains tax (CGT) shares