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Legislation
ATO documents that consider ITAA 1997 s 104-25
390 documents
Capital Loss - Shares of company in liquidation
CGT: Options: effect of exercise
Capital gains tax: Demutualisation of a United Kingdom life assurance society - Resident superannuation policyholder
Capital gains tax: cost base of interest in the Tower Safe Trust
Compensation: surrender of a right to seek compensation
CGT - termination of cartage agreement - CGT event C2
Capital gains tax: shares - non assessable payment
CGT: Compensation payments arising from the occupation of France during World War II
CGT Dairy industry deregulation: cancellation of quotas - capital loss
Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period
Capital gains tax: CGT event C2 - surrender of life interest
CGT - Demutualisation of a foreign mutual entity
Capital Gains Tax: discount capital gain - lease surrender receipt by lessor
CGT: Transfer of CGT asset - ending of rights by transfer of asset
CGT: fourth element of cost base or reduced cost base - expenditure by lessee to restore premises at end of lease
Capital gains tax: CGT event C2 - ending of contractual rights
Capital gains tax: 'GP Links' Amalgamation Incentive Payments
Capital gains tax: CGT event C2 - contractual or other rights
Capital gains tax: Financial services reform regime - old licence rollover - same owner
Capital gains tax: Financial services reform regime - qualified licence rollover - same owner