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Legislation
ATO documents that consider ITAA 1997 s 104-230(6)
7 documents
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?
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 ?
Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997?
Withdrawal - Income tax: capital gains: if CGT event K6 happens in relation to pre-CGT shares you own in a company, what property do you refer to in calculating your capital gain under subsection 104-230(6) of the Income Tax Assessment Act 1997 ?
Withdrawal - Income tax: capital gains: if you dispose of pre-CGT shares in a company and CGT event K6 in section 104-230 of the Income Tax Assessment Act 1997 happens, how do you calculate your capital gain?
Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?
Withdrawal - Income tax: capital gains: does a company in which you own pre-CGT shares need to have acquired property at least 12 months before CGT event K6 (about pre-CGT shares and trust interests) in section 104-230 of the Income Tax Assessment Act 1997 happens for you to be able to index the cost base of the property?