Legislation

ITAA 1997 s 104-520(1)

ATO documents that consider ITAA 1997 s 104-520(1)

4 documents

ATO ID 2006/38currentATO ID · 2006

Consolidation: CGT event L5 where ACA is not negative after step 4

ATO ID 2006/99currentATO ID · 2006

Consolidation: tax consequences on exit - restructure of membership interests supporting components of life insurance business

ATO ID 2007/127currentATO ID · 2007

Consolidation: life insurance - demutualisation of friendly society and application of CGT event L5

TD 2006/D42 (Finalised)replacedTD · 2006

Income tax: consolidation: can a head company make a capital gain under CGT event L5 (section 104-520 of the Income Tax Assessment Act 1997) when a subsidiary member of the group is deregistered after liquidation?