Legislation

ITAA 1997 s 104-35(5)(a)

ATO documents that consider ITAA 1997 s 104-35(5)(a)

2 documents

TD 2004/D23 (Finalised)replacedTD · 2004

Income tax: consolidation: capital gains: does a CGT event happen to the head company of a consolidated group if a debt is created within the consolidated group and subsequently transferred to a third party?

ATO ID 2005/211 (Withdrawn)withdrawnATO ID · 2005

Capital gains tax - cost base/reduced cost base - debt