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Legislation
ATO documents that consider ITAA 1997 s 104-25
390 documents
Deducting tax loss: saving rule - reduced capital gain made during ownership test period due to agreement involving payment of a contingent amount
CGT: Capital proceeds payable by instalments - not all received - application of CGT event C2
CGT: Acquisition of CGT asset - satisfaction of rights to have asset transferred to purchaser
Capital gains tax: Demergers - option holders
Capital gains tax: cost base - legal fees incurred in winding up a company
Capital Gains Tax: CGT event C2 - close-out of an exchange traded option
Assessable income: amount received for the transfer of 'know-how'
Capital gains tax: CGT event C2 - unsecured note
Capital gains tax: amalgamation of controlled foreign companies - cancellation of shares - capital proceeds for CGT event C2
Goods and services tax: guarantees and indemnities
Income tax: capital gains: what are the capital gains tax consequences for a beneficiary of a discretionary trust who renounces their interest in the trust?
Income tax: capital gains tax: is a 'policy of insurance on the life of an individual' in section 118-300 of the Income Tax Assessment Act 1997 limited to a life insurance policy within the common law meaning of that expression?
Income tax and capital gains tax: tax consequences of financial contracts for differences
Income tax: lease surrender receipts and payments
Income tax: capital gains tax: consequences of creating, and dealing in, life and remainder interests in property
Income tax: retail premiums paid to shareholders where share entitlements are not taken up or are not available
Income tax: consolidation: capital gains and losses: does a capital gain arise under CGT event C2 when the amount received in payment of a foreign currency denominated trade receivable exceeds its tax cost setting amount?
Income tax: Great Southern Plantations 2007 Project
Income tax: Great Southern Plantations 2007 Project - Post 30 June Growers
Income tax: Willmott Forests Premium Forestry Blend 2010 Project