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Legislation
ATO documents that consider ITAA 1997 s 104-235
10 documents
Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program
Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay
Uniform Capital Allowances - Balancing adjustment on the death of the owner of a depreciating asset.
Uniform Capital Allowances - Depreciating asset passes from Legal Personal Representative (LPR) to a beneficiary
Uniform Capital Allowances - Disposal of depreciating asset by a beneficiary of a deceased estate
Capital gains tax: balancing adjustment under CGT event K7 - partnership interest
Capital Allowances - CGT event K7
Capital gains tax: Small business roll-over - car as a replacement asset
Capital Allowances: low-value pool - disposal of pre-CGT asset
Capital Allowances - CGT event K7