Legislation

ITAA 1997 s 104-35 and section 109-5

ATO documents that consider ITAA 1997 s 104-35 and section 109-5

1 document

TD 1999/D93 (Finalised)replacedTD · 1999

Income tax: capital gains: is a court an entity for the purposes of CGT event D1 (about creating contractual or other legal or equitable rights in you) in sections 104-35 and section 109-5 of the Income Tax Assessment Act 1997 ?